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THE MINISTRY OF FINANCE OF VIETNAM
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 15/VBHN-BTC
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Hanoi, May 28, 2024
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CIRCULAR[1]
ELABORATION OF SOME ARTICLES OF THE LAW ON TAX
ADMINISTRATION AND THE GOVERNMENT’S DECREE NO. 126/2020/ND-CP DATED
OCTOBER 19, 2020 ON ELABORATION OF SOME ARTICLES OF THE LAW ON TAX
ADMINISTRATION
The Circular No.
80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance on
elaboration of some Articles of the Law on Tax Administration and the
Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 on
elaboration of some Articles of the Law on Tax Administration, which has been
effective since January 01, 2022, is amended by:
1. The Circular No.
13/2023/TT-BTC dated February 28, 2023 of the Ministry of Finance providing
guidelines for implementation of Government’s Decree
No. 49/2022/ND-CP dated July 29, 2022 on amendments to Government's
Decree No. 209/2013/ND-CP dated December 18, 2013 on elaboration and
guidelines for implementation of certain Articles of the Law on Value-Added Tax
amended by Decree No. 12/2015/ND-CP , Decree
No. 100/2016/ND-CP and Decree No. 146/2017/ND-CP and
amendments to Circular No. 80/2021/TT-BTC dated September 29, 2021 of
the Ministry of Finance, which has been effective since April 14, 2023.
2. The Circular No.
43/2023/TT-BTC dated June 27, 2023 of the Ministry of Finance on amendments to
some Articles of Circulars containing regulations related to submission,
presentation and declaration of information about registering household
registration books, temporary residence books or documents in which residence
certification by local authority is required when implementing policies or
administrative procedures under state management of the Ministry of Finance,
which has been effective since June 27, 2023.
Pursuant to the Law on
Tax Administration dated June 13, 2019;
Pursuant to the Law on
State Budget dated June 25, 2015;
Pursuant to the Laws,
Ordinances and Decrees on tax, fees, charges and other state budget revenues;
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Pursuant to the
Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 on functions, tasks,
powers and organizational structure of the Ministry of Finance;
At the request of the
Director General of the General Department of Taxation;
The Minister of Finance
promulgates a Circular on elaboration of some Articles of the Law on Tax
Administration and the Government’s Decree No. 126/2020/ND-CP dated
October 19, 2020 on elaboration of some Articles of the Law on Tax
Administration.[2]
Chapter
I
GENERAL PROVISIONS
Article 1. Scope
This
Circular provides guidance on state budget revenues under management of tax
authorities specified in Article 7, Article 28, Article 42, Article 59, Article
60, Article 64, Article 72, Article 73, Article 76, Article 80, Article 86,
Article 96, Article 107 and Article 124 of the Law on Tax Administration dated
June 13, 2019, Article 30 and Article 39 of Decree No.126/2020/ND-CP regarding
tax declaration currencies, tax payment in foreign currencies, exchange rates;
duties, entitlements and responsibilities of tax advisory councils of communes,
wards and commune-level towns (hereinafter referred to as
"communes"); declaring, calculating, distributing tax; tax forms;
handling of late tax payment; handling of overpaid tax, late payment interest,
fines; application for tax payment in instalments, application for tax
deferral; procedures for tax refund, classification of tax refund applications,
receipt of tax refund applications; applications for tax exemption and
reduction; applications for cancellation of tax, late payment interest, fine
debts; development, collection, processing and management of taxpayers’
information; procedures for tax inspection, tax administration of e-commerce,
digital platform-based business and other services provided by overseas
suppliers without permanent establishments in Vietnam; authorized collection.
Article
2. Regulated entities
This
Circular applies to taxpayers, tax authorities, tax officials, other relevant
state authorities, organizations and individuals according to Article 2 of the
Law on Tax Administration.
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Besides the terms defined
in the Law on Tax Administration and Decree No.126/2020/ND-CP, some terms in
this Circular are construed as follows:
1. “e-commerce” means
some or all commerce processes using electronic media connected to the
Internet, mobile telecommunications networks or other open networks as defined
in the Government’s Decree No. 52/2013/ND-CP dated May 16, 2013.
2. “digital
platform-based business” means business operations by entities via intermediate
digital systems in order to connect to customers; all connection activities
take place in the digital environments.
3. “province” means
a province or a central-affiliated city.
4. “distribution of tax
obligations” means the taxpayer declaring tax at the supervisory tax authority
or tax state budget revenue-managing tax authority and determine the amount of
tax payable in each province to which state budget revenue is distributed
(hereinafter referred to as “receiving province”) as prescribed by law.
5. “supervisory tax
authorities” include:
a) The tax authority
responsible for the administrative division where the taxpayer’s is
headquartered, except the case in Point c of this Clause;
b) The tax authority
responsible for the administrative division in another province where the
taxpayer’s dependent unit is located to which the dependent unit directly
declares tax;
c) Major Enterprise
Departments of Taxation affiliated to General Department of Taxation that are
established under the Prime Minister’s Decision No. 15/2021/QD-TTg dated
30/3/2021;
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dd) In case an individual
receives inheritance or gift that are securities or stakes in business
organizations in Vietnam and has to declare tax directly at the tax authority,
his/her supervisory tax authority shall be the supervisory tax authority of the
issuer; in case the issuer has multiple supervisory tax authorities, the
supervisory tax authority of the individual shall be the tax authority of the
area where he/she resides.
The supervisory tax
authority may be written on the taxpayer registration certificate or TIN notice
or supervisory tax authority notice when issuing the enterprise ID number,
corporate ID number, TIN or when changing registration information or
reassigning supervisory tax authorities as prescribed by law.
6. “tax authority
of the receiving province” is the tax authority that is located within the
administrative division where the state budget revenue is received and
specified by the taxpayer on the tax return but must not receive tax
declaration dossiers from taxpayers as per regulations. A tax authority
of the receiving province can be:
a) The tax authority that
is located in the administrative division where the taxpayer is headquartered
but is not the supervisory tax authority of the taxpayer;
b) The tax authority that
is located in a province other than the province in which the taxpayer is
headquartered but still receives the state budget revenues according to Clause
2 and Clause 4 Article 11 of Decree No.126/2020/ND-CP, Articles 12, 13, 14, 15,
16, 17, 18 and 19 of this Circular.
7. “state budget
revenue-managing tax authority” is the tax authority that is located within the
administrative division where the procedures for declaring, paying, refunding,
reducing, exempting tax, and other procedures are completed according to the
Law on Tax Administration and its guiding documents or assigning documents of
competent authorities, but is not the supervisory tax of the taxpayer.
8. “dependent units”
include branches and representative offices.
9. “business location” is
any location where the taxpayer’s business operations take place (except the
location of the headquarters and dependent units.
10. “sub-departments of
taxation” include sub-departments of taxation and regional sub-departments of
taxation.
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Article
4. Tax declaration currencies, tax payment in convertible foreign currencies
and actual exchange rates
1.
Cases of tax declaration and tax payment in convertible foreign currencies:
a) Petroleum exploration
and extraction (except crude oil, condensate, natural gas for sale in Vietnam
or otherwise prescribed by the Government), including: resource royalty,
corporate income tax (CIT); surcharges on distributable surplus of oil in case
of increase in crude oil price; profit on oil and gas distributed to the host
country; signature bonus; discovery bonus; production bonus; payment for access
to petroleum documentation; damages for non-fulfillment of minimum
requirements; CIT on income from transfer of right to participate in petroleum
contracts; special taxes, surcharges and CIT on retained oil surplus of
Vietsovpetro JV in block 09.1 that are declared and paid to state budget using
convertible foreign currencies.
b) Fees, charges and
other amounts collected by diplomatic missions of the Socialist Republic of
Vietnam:
Declared and paid to
state budget using the foreign currencies prescribed in the documents on fees,
charges and other amounts.
c)
Fees and charges that may be collected in foreign currencies by agencies and
organizations in Vietnam:
Declared
and paid to state budget using the foreign currencies prescribed in the
documents on fees and charges.
d)
E-commerce, digital platform-based business and other services provided by
overseas suppliers without permanent establishments in Vietnam:
Declared
and paid to state budget using convertible foreign currencies.
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Article
5. Responsibility for tax administration of supervisory tax authorities, tax authority
of the receiving province and state budget revenue-managing tax authority
1.
Supervisory tax authorities
Supervisory
tax authorities shall fully comply with regulations on tax administration of
the Law on Tax Administration and its guiding documents (except the regulations
of Clause 3 of this Article. To be specific:
a)
Receive tax declaration dossiers, extend deadlines for submission of tax
declaration dossiers and impose penalties for violations committed by taxpayers
against regulations of law on submission of tax declaration dossiers.
b)
Calculate late payment interest, adjust late payment interest payable by
taxpayers.
c)
Instruct, urge taxpayers to declare and pay tax.
d)
Implement measures for collection of tax debts and enforce payment of tax
debts.
dd)
Receive and process applications for tax deferral, tax payment in instalments,
chargeoff, tax debt cancellation, exemption of late payment interest,
cancellation of late payment interest.
e)
Receive and process written requests for settlement of overpaid amounts of
taxpayers in accordance with Article 25 and Article 26 of this Circular.
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h)
Receive and process applications for tax exemption and reduction in accordance
with Chapter VI of this Circular.
i)
Carry out inspection and impose penalties for violations discovered on
inspection (if any).
k)
In case the taxpayer has to pay tax in multiple administrative divisions, the
supervisory tax authority shall also have the following duties:
k.1)
Determine whether the taxpayer is subject to tax obligation distribution as
prescribed in Article 12, Article 13, Article 14, Article 15, Article 16,
Article 17, Article 18, Article 19 of this Circular in order to provide
instructions and urge the taxpayer to determine the amount of tax payable in
each receiving province, submit the tax distribution sheet together with the
tax declaration dossier to the supervisory tax authority; impose penalties for
violations committed by the taxpayer against regulations of law on submission
of tax declaration dossiers.
k.2)
Calculate late payment interest, adjust late payment interest on the total
amount of tax payable by the taxpayer (including the tax payable in the
receiving province).
k.3)
Instruct, urge taxpayers to declare and pay tax in the receiving province.
k.4)
Preside over the implementation of measures for collection of tax debts,
enforcement of tax debt payment in the receiving province; concurrently inform
the tax authority of the receiving province in accordance with Point b Clause 6
Article 3 of this Circular for cooperation.
k.5)
Preside over the receipt of applications for tax deferral, tax payment in
instalments, chargeoff, tax cancellation in the receiving province;
concurrently inform the tax authority of the receiving province in accordance
with Point b Clause 6 Article 3 of this Circular for cooperation.
k.6)
Preside over the receipt and processing of applications for exemption of late
payment interest, cancellation of late payment interest on the tax debt in the
receiving province.
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k.8)
Preside over the receipt of applications for tax refund of taxpayers and
cooperate with the tax authority of the receiving province specified in Point b
Clause 6 Article 3 of this Circular in processing in accordance with Section 2
Chapter V of this Circular.
k.9)
Preside over the receipt and processing of applications for tax
exemption/reduction of the taxpayer in receiving province and cooperate with
the tax authority of the receiving province specified in Point b Clause 6
Article 3 of this Circular in processing in accordance with Section 2 Chapter
VI of this Circular.
k.10)
Take charge and cooperate with the tax authority of the receiving province in
carrying out inspection of the taxpayer’s entire business operation and
imposing penalties for violations discovered on inspection (if any), including
determination of tax payable in the receiving province.
k.11)
Consolidate data and submit reports to the People’s Council and the People’s
Committee on collection of state budget revenues, including all amounts paid to
state budget and refunded to taxpayers in the administrative division,
including the amounts payable by the taxpayers that are located within the
administrative division but are under management of other supervisory tax
authorities.
2.
Tax authorities of the receiving provinces:
a)
Supervise taxpayers declaring distribution of tax obligations and paying tax in
the receiving province; request taxpayers to provide information and documents
relevant to the distributed tax obligations; inform the supervisory tax
authority in case a taxpayer fails to comply or fully comply with regulations
on tax obligation distribution.
b)
Implement certain measures for collection of tax debts, enforcement of tax debt
payment in the receiving province and inform supervisory tax authorities
(except tax authorities of the receiving provinces specified in Point a Clause
6 Article 3 of this Circular).
c)
Cooperate in processing applications for tax deferral, tax payment in
instalments, chargeoff, tax cancellation in the province at the request of
supervisory tax authorities (except tax authorities of the receiving provinces
specified in Point a Clause 6 Article 3 of this Circular).
d)
Preside over or cooperate with supervisory tax authorities in offsetting
overpaid tax in accordance with Article 25 and Article 26 of this Circular
(except tax authorities of the receiving provinces specified in Point a Clause
6 Article 3 of this Circular).
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e)
Cooperate in inspection of taxpayers at the request of supervisory tax
authorities.
3.
State budget revenue-managing tax authorities:
State
budget revenue-managing tax authorities shall fully comply with regulations on
tax administration of the Law on Tax Administration and its guiding documents
(except the regulations of Clause 3 of this Article regarding the revenues
under their management. To be specific:
a)
Receive tax declaration dossiers, extend deadlines for submission of tax
declaration dossiers and impose penalties for violations committed by taxpayers
against regulations of law on submission of tax declaration dossiers regarding
the revenues under their management.
b) Calculate, adjust late
payment interest on the amounts receivable under their management. In the cases
specified in Point b and Point c Clause 13 of this Circular, late payment
interest shall be calculated and adjusted by the supervisory tax authority.
c)
Instruct, urge taxpayers to declare and pay tax regarding the revenues under
their management.
d)
Implement measures for collection of tax debts and enforce payment of tax debts
regarding the revenues under their management.
dd)
Receive and process applications for tax deferral, exemption of late payment
interest, cancellation of late payment interest regarding the revenues under
their management prescribed in Article 22, Article 23 and Article 24 of this
Circular.
e)
Receive and process written requests for settlement of overpaid amounts of
taxpayers regarding the revenues under their management in accordance with
Article 25 and Article 26 of this Circular.
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h)
Receive and process applications for refund of overpaid tax regarding the
revenues under their management in accordance with Section 2 Chapter V of this
Circular.
i)
Receive and process applications for tax exemption and reduction of taxpayers
regarding the revenues under their management in accordance with Chapter VI of
this Circular.
k)
Carry out inspection of taxpayers having revenues under their management and
impose penalties for violations discovered on inspection (if any).
l)
In case the taxpayer is subject to tax obligation distribution regarding the
revenues specified in Point dd Clause 1 of Article 13, Article 15, Point d
Clause 1 Article 17 of this Circular, the state budget revenue-managing tax
authority shall also perform the duties of the supervisory tax authority
according to Point k Clause 1 of this Article.
Chapter
II
TAX ADVISORY COUNCILS OF
COMMUNES
Article
6. Composition of the tax advisory council of a commune
1.
A tax advisory council shall consist of:
a)
The Chairperson or Deputy Chairperson of the People’s Committee of the commune:
Chairperson of the Council;
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c)
A finance official of the People’s Committee of the commune: member;
d)
Chairperson of Fatherland Front Committee of the commune: member;
dd)
Chief of the police department of the commune: member;
e)
Chief of the neighborhood: member;
g) Chief of the market management board: member;
h)
Representatives of local household businesses and individual businesses:
members;
In
case the district-level administrative division does not have any commune-level
administrative division, the Chairperson of the People’s Committee of the
district shall decide the establishment of the Tax Advisory Council whose
members are conformable with regulations of this Clause.
2.
The representatives of local household businesses and individual businesses
that participate in the Tax Advisory Council shall:
a)
Comply with business laws and tax laws;
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3.
Maximum number of representatives of local household businesses and individual
businesses that participate in the Tax Advisory Council shall be: 05 people. On
the basis of the quantity and scale of local household businesses and
individual businesses, the Chairperson of the People’s Committee of the
district shall decide the quantity of their representatives.
Article
7. Establishment of a Tax Advisory Council
1.
On the basis of the quantity and scale of local household businesses and
individual businesses, the Chairperson of the People’s Committee of the
district shall decide the establishment of Tax Advisory Councils of communes at
the request of Directors of sub-departments of taxation.
2.
A Tax Advisory Council may operate for up to 05 years.
3.
A Tax Advisory Council may be re-established, add or replace its members in the
following cases:
a)
The Tax Advisory Council shall be re-established upon expiration of the 5-year
period mentioned in Clause 2 of this Article.
b)
Members of the Tax Advisory Council may be added or replaced in the following
cases:
b.1)
The composition of the Tax Advisory Council is no longer conformable with
Clause 1 and Clause 2 Article 6 of this Circular;
b.2)
Additional household businesses and individual businesses are needed to reach
the required number or replace those that have stopped operating in the
commune;
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4.
Procedures for establishment of a Tax Advisory Council
a)
The Fatherland Front Committee of the commune shall submit the list of proposed
household businesses and individual businesses participating in the Tax
Advisory Council to the sub-department of taxation. The sub-department of
taxation shall provide information about these household businesses and
individual businesses in order to facilitate selection by the Fatherland Front
Committee of the commune.
b)
On the basis of the composition and the list of participants in the Tax
Advisory Council, the Director of the sub-department of taxation shall request
the Chairperson of the People’s Committee of the district to issue the decision
on establishment of the Tax Advisory Council (Form No. 07-1/HDTV in Appendix I
hereof).
Article
8. Operation of the Tax Advisory Council
1.
The Chairperson and members of the Tax Advisory Council shall work on a
part-time basis. The Tax Advisory Council shall work directly under the
leadership of the Chairperson of the Tax Advisory Council.
2.
The Chairperson of the Tax Advisory Council shall convene meetings to seeks
opinions of its members about the advisory contents. A meeting of the Tax
Advisory Council shall be opened when it is chaired by its Chairperson and
participated in by at least two thirds of the members (including the
President). The Tax Advisory Council may seeks opinions of its members via
electronic means. In case of disagreement among the members, a voting under the
majority rule shall be held; in case of a tie, the Chairperson of the Tax
Advisory Council shall have the casting vote.
3.
Meetings of the Tax Advisory Council shall be recorded in writing according to
Form No. 07-2/HDTV in Appendix I hereof. The minutes of meeting shall bear
signatures of participating members. In case of electronic survey, the standing
member shall prepare the minutes as if it was an in-person meeting.
Article
9. Working relationship between the Tax Advisory Council and tax authorities
1.
Working relationship in seeking advice
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a.1)
Documents requesting advice on revenue and estimated stable presumptive tax of
household businesses and individual businesses paying presumptive tax:
a.1.1)
List of estimated revenues and presumptive tax payable by household businesses
and individual businesses according to Form No 07-3/HDTV in Appendix I hereof;
a.1.2)
New legislative and instructional documents about the enquired issues (if any).
a.2)
Documents requesting advice on revenue and adjusted presumptive tax of
household businesses and individual businesses that made changes to business
operation in the tax year:
a.2.1)
List of household businesses and individual businesses whose information and
tax are changed according to Form No. 07-4/HDTV in Appendix I hereof;
a.2.2)
New legislative and instructional documents about the enquired issues (if any).
a.3)
Documents requesting advice on management of tax payment by household
businesses and individual businesses paying presumptive tax:
a.3.1)
The plan for urging and managing household businesses and individual businesses
paying presumptive tax in the administrative division according to requirements
and instructions of the Department of Taxation and regulations of law;
a.3.2)
Directive documents of the Department of Taxation and instructional documents
relevant to the proposed issues.
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b.1)
Advice of the Tax Advisory Council on adjustments to revenues and presumptive
tax of the household businesses and individual businesses according to Form No.
07-5/HDTV and Form No. 07-6/HDTV in Appendix I hereof. This does not apply to
requests for advice on the plan for management of household businesses and
individual businesses paying presumptive tax.
b.2)
The minutes of meeting of the Tax Advisory Council prepared according to Form
No. 07-2/HDTV in Appendix I hereof.
2.
Working relationship in responding to provided advice
In
case the result of tax imposition, tax calculation or tax adjustment is
contrary to the advice provided by the Tax Advisory Council, the sub-department
of taxation shall send a written notice to the Tax Advisory Council according
to Form No. 07-7/HDTV in Appendix I hereof concurrently with the publishing of
the tax imposition results.
3.
Working relationship in provision of information and documents
The
sub-department of taxation shall provide and request inter-commune tax teams to
provide information and documents for the Tax Advisory Council within the
authority to which the Tax Advisory Council is entitled according to this
Circular.
Article
10. Authority of a Tax Advisory Council
1.
Be provided with training and documents about applicable tax policies on tax
administration of household businesses and individual businesses;
2.
Request the sub-department of taxation to provide information about collection
of tax from local household businesses and individual businesses paying
presumptive tax.
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1.
Responsibility for providing advice on tax and tax administration
a)
Provide advice on annual revenues and estimated stable presumptive tax of household
businesses and individual businesses paying presumptive tax, including those
whose revenues are not subject to VAT, personal income tax (PIT);
b)
Provide advice on adjustment of tax payable by household businesses and
individual businesses paying presumptive tax in case of changes to their
business operation such as: change in scale, location, business lines, business
suspension or termination in the tax year;
c)
Cooperate with the sub-department of taxation in supervising and managing
operation of local household businesses and individual businesses paying
presumptive tax.
2.
Responsibilities of the Chairperson of a Tax Advisory Council:
a)
Decide the working plan of the Tax Advisory Council;
b)
Invite delegates, summon members and chair meetings of the Tax Advisory
Council;
c)
Assign specific tasks to members of Tax Advisory Council;
d)
Make decisions and assume overall responsibility for the operation of the Tax
Advisory Council and its members during performance of their tasks;
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e)
Sign documents on behalf of the Tax Advisory Council;
3. Responsibilities of
members of a Tax Advisory Council:
a) Common
responsibilities of members of a Tax Advisory Council:
a.1)
Perform the tasks assigned by the President of the Tax Advisory Council and
take responsibility to the President of the Tax Advisory Council for their
performance;
a.2) Participate in all activities of the Tax Advisory
Council;
a.3) Offer opinions at the meeting or in writing;
a.4) The member who can no longer participate in the Tax
Advisory Council shall submit a written report to the President of the Council.
b) Responsibilities of standing member of a Tax Advisory
Council:
b.1) Propose the working plan of the Tax Advisory Council and
tasks of each member to the President of the Tax Advisory Council for
consideration and decision;
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b.3)
Report to the president of the Tax Advisory Council and the Director of the
sub-department of taxation in case of change or replacement of a member of the
Tax Advisory Council.
4. The Tax Advisory Council shall concurrently send its
advice to the People’s Committee of the district, the People’s Committee of the
commune and the sub-department of taxation.
Chapter
III
TAX DECLARATION, TAX
CALCULATION, DISTRIBUTION OF TAX OBLIGATIONS
Article
12. Distribution of tax obligations of taxpayers doing centralized accounting
and having dependent units or business locations in multiple provinces
1. A taxpayer doing business in more than one province
shall do centralized accounting in the province where the taxpayer is
headquartered according to Clause 2 and Clause 4 Article 11 of Decree
No. 126/2020/ND-CP , declare tax and submit tax declaration dossiers
to the supervisory tax authority and distribute tax payable in each province
where business is done.
2. Cases of distribution, methods for distribution, tax
declaration, tax calculation, tax finalization are specified in Articles 13,
14, 15, 16, 17, 18, 19 of this Circular.
3. Taxpayers shall declare tax and distribute their tax
obligations fully, accurately and promptly as per regulations. The total
tax obligations distributed among the provinces shall not be greater than the
tax payable specified in the tax declaration dossier. Distribution of tax
obligations is not mandatory if tax is not incurred. This Clause does not apply
to Point b and Point c Clause 2 Article 13 and Point b Clause 2 Article 17 of
this Circular.
4. The taxpayer shall, on
the basis of the tax payable in each province, prepare payment documents and
pay tax to state budget as per regulations. The State Treasury that receives
payment documents from the taxpayer shall specify the revenue of each province.
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6. In case of
distribution VAT, CIT, resource royalty of hydroelectricity producers among
multiple provinces, the Department of Taxation of the province where the
hydropower plant's operating office is located shall, pursuant to Article 13,
Article 15 and Article 17 of this Circular, cooperate with the investor of the
hydropower plant and the Departments of Taxation of the provinces among which
the hydropower plant or reservoir is shared in determining the ratios of
distribution of taxes to each province. If a consensus between the Departments
of Taxation and the taxpayer cannot be reached, the Department of Taxation of
the province where the hydropower plant's operating office is located shall
report to the Ministry of Finance (General Department of Taxation) for
instructions.
Article
13. Declaring, calculating, distributing and paying VAT
1. Distribution cases:
a) Computerized lottery
business;
b) Transfer of real
estate, except the cases specified in Point b Clause 1 Article 11 of Decree
No. 126/2020/ND-CP;
c) Construction
activities according to regulations of law on national economic sector system
and specialized laws;
d) Dependent units and
business locations that are factories (including processing and assembly
facilities, except the cases specified in Point c Clause 1 Article 11 of Decree
No. 126/2020/ND-CP;
dd) A hydroelectric plant
that is located in multiple provinces.
2. Distribution methods:
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VAT payable in each
province where computerized lottery business takes place equals (=) VAT payable
on computerized lottery business multiplied by (x) the ratio (%) of revenue on
selling lottery tickets in each province to total revenue from selling lottery
tickets of the taxpayer.
Revenue from selling
computerized lottery tickets shall be determined as follows:
In case lottery tickets
are distributed by means of terminal devices: Revenue from computerized lottery
generated by registered terminal devices in each province shall be determined
according to the lottery agent contracts with the computerized lottery company
or ticket booths established by the taxpayer in the province.
In case lottery tickets
are distributed by phone and internet: The revenue shall be determined in each
province where the buyers register their lottery account in accordance with
regulations of law on computerized lottery business.
b) Distribution of VAT on
real estate transfer:
VAT payable in each
province on real estate transfer equals (=) VAT-exclusive revenue from real
estate transfer in the province multiplied by (x) 1%.
c) Distribution of VAT on
construction activities:
VAT payable in each
province on construction activities equals (=) VAT-exclusive revenue from
construction activities in the province multiplied by (x) 1%.
VAT-exclusive revenue
shall be determined according to the construction contract. In case the
construction work or item is relevant to multiple provinces and the revenue
generated in each province cannot be determined, after determining the 1%
revenue, the taxpayer shall determine the VAT payable in each province
according to the ratio (%) of investment in the construction work in each
province to total investment.
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d.1) VAT payable in the
province equals (=) VAT-exclusive revenue multiplied by 2% (for goods subject
to 10% VAT) or 1% (for goods subject to 5% VAT), provided the total VAT payable
in the provinces where the factories are located does not exceed the VAT
payable in the province where the taxpayer is headquartered. In case the
factory delivers or sells the products to other units of the same taxpayer, the
revenue from the products shall be determined according to their production
costs.
d.2) In case VAT payable
in the provinces where the factories are located calculated according to Point
d.1 is greater than VAT payable in the province where the taxpayer is
headquartered, the taxpayer shall distribute VAT as follows: VAT payable in
each province where the factory is located equals (=) VAT payable in the
province where the taxpayer is headquartered multiplied by (x) ratio (%) of
VAT-exclusive revenue from products manufactured in each province to total
VAT-exclusive revenue from all products manufactured by the taxpayer.
d.3) Revenue as the basis
for determination of distribution ratio mentioned in Point d.1 and Point d.2 of
this Clause is the actual revenue generated in the tax period. In case of
supplementary declaration that increases the revenue, the taxpayer shall
re-distribute tax payable in each erroneous tax period in order to determine
the difference in VAT distributed in each province.
dd) Distribution of VAT
payable in each province where a hydroelectric plant is partially located:
VAT payable in each
province where a hydroelectric plant is partially located equals (=) VAT
payable on the hydroelectric plant multiplied by (x) the ratio (%) of
investment in the part of the hydroelectric plant that is located in the
province to the total investment in the hydroelectric plant.
3. Declaring and paying
tax:
a) Computerized lottery
business:
The taxpayer shall
declare VAT on computerized lottery business nationwide and submit tax
declaration dossiers according to Form No. 01/GTGT and the VAT distribution
sheet according to Form No. 01-3/GTGT in Appendix II hereof to the supervisory
tax authority; pay tax in the provinces where computerized lottery takes place
in accordance with Clause 4 Article 12 of this Circular.
b) Real estate transfer:
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b.2) The taxpayer shall
include the VAT-exclusive revenue from real estate transfer in the tax
declaration dossier prepared at the headquarters in order to determine the VAT
payable on the entire business operation at the headquarters. The VAT paid in
the province where the transferred real estate is located shall be offset
against the VAT payable in the headquarters' province.
c) Construction
activities:
c.1) In case the taxpayer
is a construction contractor that directly signs the contract with the investor
for construction of the work in a province other than the province in which the
taxpayer is headquartered, including construction works and items that are
relevant to multiple provinces, the taxpayer shall declare VAT on these
construction works and items at the tax authority of the area where the
construction work is located according to Form No. 05/GTGT in Appendix II
hereof; submit the declared tax in the province where the construction work is
located. In case the State Treasury has carried out deduction as prescribed in
Clause 5 of this Article, the taxpayer is not required to pay the amount
deducted by State Treasury to state budget.
c.2) The taxpayer shall
include the VAT-exclusive revenue from construction activities in the tax
declaration dossier prepared at the headquarters in order to determine the VAT
payable on the entire business operation at the headquarters. The VAT paid in
the province where construction work is located shall be offset against the VAT
payable in the headquarters' province.
d) In case of dependent
units and business locations that are factories:
The taxpayer shall
declare VAT on business operation of the dependent units and business locations
that are factories and submit tax declaration dossiers according to Form No.
01/GTGT and the VAT distribution sheet according to Form No. 01-6/GTGT in
Appendix II hereof to the supervisory tax authority; pay tax in the provinces
where the factories are located in accordance with Clause 4 Article 12 of this
Circular.
dd) In case of a
hydroelectric plant that is located in multiple provinces:
The taxpayer shall
declare VAT incurred by the hydroelectric plant and submit tax declaration
dossiers according to Form No. 01/GTGT and the VAT distribution sheet according
to Form No. 01-2/GTGT in Appendix II hereof to the tax authority of the area
where the hydroelectric plant's operating office is located; pay tax in the
provinces where the hydroelectric plant is located in accordance with Clause 4
Article 12 of this Circular.
4. In case a dependent
unit directly sells goods, uses invoices registered by the dependent unit or
the taxpayer to the supervisory tax authority of the dependent unit, fully
records input and output VAT, the dependent unit shall declare and pay VAT to
its supervisory tax authority.
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a) The State Treasury
where the investor opens the transaction account shall deduct VAT payable to
state budget, which equals (=) 1% of the VAT-exclusive revenue from the volume
of completed capital construction works and items, except the cases specified
in Point b of this Clause.
b) State Treasury shall
not deduct VAT in the following cases:
b.1) The investor is
following procedures for advancement of capital construction investment as per
regulations.
b.2) Reimbursements for
capital construction investment in project management tasks: payment for
project management tasks directly performed by the investors; expenditures of
the project management board, expenditures land clearance, expenditures on
private projects.
b.3) Construction costs
of the projects and works covered by commune budget with the total investment
of under 01 billion VND.
b.4) The taxpayer has
proven the full payment of tax to state budget.
c) When making payment at
State Treasury, the investor shall prepare payment documents according to the
form provided in the Government’s Decree No. 11/2020/ND-CP and send
them to State Treasury for VAT deduction. The VAT deducted by State Treasury on
the payment documents shall be deducted from the VAT payable by the investor.
The investor shall provide payment documents for the contractors whose tax has
been deducted by State Treasury.
d) VAT deducted by State
Treasury shall be recorded as State budget revenues of the province in which
the capital construction is located.
In case the construction
work is located in multiple provinces, the investor shall determine the
VAT-exclusive revenue earned in each province, prepare payment documents
according to the form in Decree No. 11/2020/ND-CP, and send them to State
Treasury for VAT deduction and recording state budget revenues of each
province. In case revenue of the construction work in each province cannot be
determined, after calculating the 1% of VAT-exclusive revenue, VAT payable in
each province shall be determined on the basis of the ratio of investment in
the construction work in each province to the total investment. In case the
construction work is located within a province but more than one district or in
a district that is different from the district in which the contractor is
headquartered, the Department of Taxation shall cooperate with the Provincial
Department of Finance in advising the People’s Council and the People’s
Committee of the province distributing state budget revenues among the
districts.
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Article
14. Declaring, calculating, distributing and paying excise tax
1. Distribution cases:
Computerized lottery
business.
2. Distribution methods:
Excise tax payable in
each province where computerized lottery business takes place equals (=) excise
tax payable on computerized lottery business multiplied by (x) the ratio (%) of
revenue on selling lottery tickets in each province to total revenue from
selling lottery tickets of the taxpayer.
Revenue from selling
computerized lottery tickets shall be determined in accordance with Point a
Clause 2 Article 13 of this Circular.
3. Declaring and paying
tax:
The taxpayer shall
declare excise tax on computerized lottery business nationwide and submit tax
declaration dossiers according to Form No. 01/TTDB, the Form No. 01-2/TTDB on
deductible excise tax on purchased materials and imports (if any), and the VAT distribution
sheet according to Form No. 01-3/TTDB in Appendix II hereof to the supervisory
tax authority; pay tax in the provinces where computerized lottery takes place
in accordance with Clause 4 Article 12 of this Circular.
Article
15. Declaring, calculating, distributing and paying resource royalty
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Hydropower generation
with a reservoir that is located in multiple provinces.
2. Distribution methods:
a) Basis for distribution
of resource royalty payable in each province:
a.1) The total area of
the reservoir is t; the area of the reservoir in Province G is t.1; the area of
the reservoir in Province H is t.2.
The ratio (%) of
reservoir area in Province G is T.1 = t.1/t x 100.
The ratio (%) of
reservoir area in Province H is T.2 = t.2/t x 100.
a.2) The cost of land
clearance and relocation is k; the cost of land clearance and relocation in
Province G is k.1; the cost of land clearance and relocation in Province H is
k.2.
The ratio (%) of cost of
land clearance and relocation in Province G is K.1 = k.1/k x 100.
The ratio (%) of cost of
land clearance and relocation in Province H is K.2 = k.2/k x 100.
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The ratio (%) of quantity
of relocated households is s; the quantity of relocated households in Province
G is S.1 = s.1/s x 100.
The ratio (%) of quantity
of relocated households is s; the quantity of relocated households in Province
H is S.2 = s.2/s x 100.
a.4) The total
compensation is v; the compensation in Province G is v.1; the compensation in
Province H is v.2.
The ratio (%) of
compensation in Province G is V.1 = v.1/v x 100.
The ratio (%) of
compensation in Province H is V.2 = v.2/v x 100.
b) Formula:
Resource royalty payable in Province G
=
T.1 + K.1 + S.1 + V.1
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4
Resource royalty payable in Province H
=
T.2 + K.2 + S.2 + V.2
x Resource royalty
payable
4
3. Declaring, paying
resource royalty:
The taxpayer that has a
hydroelectric plant shall declare resource royalty and submit tax declaration
dossiers according to Form No. 01/TAIN and tax finalization dossiers according
to Form No. 02/TAIN to the state budget revenue-managing tax authority of the
area where water extraction takes place. In case the reservoir of the
hydroelectric plant is located in multiple province, submit the resource
royalty declaration dossier according to Form No. 01/TAIN, the resource royalty
finalization dossier according to Form No. 02/TAIN and the resource royalty
distribution sheet according to Form No. 01-1/TAIN in Appendix II hereof to the
tax authority where the hydroelectric plant's operating office is located; pay
resource royalty in the provinces where the hydroelectric reservoir is located
in accordance with Clause 4 Article 12 of this Circular.
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1. Distribution cases:
a) Oil and gas in the
cases specified in Point a.2 Clause 4 Article 11 of Decree
No. 126/2020/ND-CP;
b) Coal extracted and
sold domestically in the cases specified in Point b Clause 4 Article 11 of
Decree No. 126/2020/ND-CP.
2. Distribution methods:
a) Distribution of
environment protection tax on oil and gas;
Environment protection
tax payable in each province where a dependent unit is located equals (=)
environment protection tax payable in each province on each petroleum
product.
Environment protection
tax payable in each province on each petroleum product equals (=) environment
protection tax payable on each petroleum product multiplied by (x) the ratio
(%) of quantity of each petroleum product which is subject to environment
protection tax sold by the dependent unit to total quantity of petroleum product
which is subject to environment protection tax sold by the taxpayer.
b) Distribution of
environment protection tax on coal extracted and sold domestically:
Environment protection
tax payable in each province where the coal extraction company is located shall
be determined as follows:
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=
Domestic coal consumption in the period
Total coal consumption in the period
Resource royalty payable in provinces where coal is
extracted
=
Percentage (%) of domestic coal consumption in the period
X
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X
Fixed tax on 1 tonne of coal consumed
3. Declaring and paying
tax:
a) Oil and gas:
In case dependent units
or subsidiary companies of the wholesaler do business in provinces other than
the provinces in which the wholesaler and subsidiary company of the wholesaler
are headquartered and do not do accounting separately, the wholesaler and the
subsidiary companies of the wholesaler shall declare environment protection tax
and submit the tax declaration dossier according to Form No. 01/TBVMT, the
environment protection tax distribution sheet according to Form No. 01-2/TBVMT
in Appendix II hereof to the supervisory tax authorities; pay tax in the provinces
where the dependent units are located in accordance with Clause 4 Article 12 of
this Circular.
b) Distribution of
environment protection tax on coal extracted and sold domestically:
In case an enterprise
that extracts and sells coal domestically by assigning the extraction,
processing and sale to its subsidiary companies or dependent units, the units
assigned to sell coal shall declare environment protection tax on the entire
amount of coal extracted and submit the tax declaration dossier according to Form
No. 01/TBVMT, the environment protection tax distribution sheet according to
Form No. 01-2/TBVMT in Appendix II hereof to the supervisory tax authority; pay
tax in the province where the coal extraction company is located in accordance
with Clause 4 Article 12 of this Circular.
Article
17. Declaring, calculating, finalizing, distributing and paying corporate
income tax (CIT)
1. Distribution cases:
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b) Real estate transfer;
c) Dependent units and
business locations that are factories;
d) A hydroelectric plant
that is located in multiple provinces.
2. Distribution methods:
a) Distribution of CIT on
computerized lottery business:
CIT payable in each
province where computerized lottery business takes place equals (=) CIT payable
on computerized lottery business multiplied by (x) the ratio (%) of revenue on
selling lottery tickets in each province to total revenue from selling lottery
tickets of the taxpayer.
Revenue from selling
computerized lottery tickets shall be determined in accordance with Point a
Clause 2 Article 13 of this Circular.
b) Distribution of CIT on
real estate transfer:
Quarterly and finalized
CIT payable in each province where real estate transfer takes place equals (=)
revenue subject to CIT from real estate transfer in the province multiplied by
(x) 1%.
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CIT payable in each
province where a factory is located equals (=) CIT on business operation multiplied
by (x) the ratio (%) of cost of each factory to total cost of the taxpayer
(excluding costs of operations eligible for CIT incentives. The costs as the
basis for distribution shall be actual costs incurred in the tax period.
CIT on business operation
does not include CIT on operations eligible for CIT incentives. CIT on
operations eligible for CIT incentives shall be determined according to the
performance of these operations and the level of incentives for which they are
eligible.
d) Distribution of CIT in
case a hydroelectric plant is located in multiple provinces:
CIT on the entire
hydroelectric plant equals (=) CIT on business operation multiplied by (x) the
ratio (%) of cost of each plant to total cost of the taxpayer (excluding costs
of operations eligible for CIT incentives. The costs as the basis for
distribution shall be actual costs incurred in the tax period. CIT on business
operation does not include CIT on operations eligible for CIT incentives.
After determining CIT on
the entire hydroelectric plant, the CIT payable in each province equals (=) CIT
on the entire hydroelectric plant multiplied by (x) the ratio (%) of investment
in the part of the hydroelectric plant that is located in the province to the
total investment in the hydroelectric plant.
3. Declaring, finalizing,
paying tax:
a) Computerized lottery
business:
a.1) Declaring, paying
provisional tax quarterly:
The taxpayer is not
required to submit tax declaration dossiers quarterly but have to pay
provisional tax quarterly in each province where computerized lottery business
takes place according to Point b Clause 6 Article 8 of Decree
No. 126/2020/ND-CP.
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The taxpayer shall
finalize CIT on the entire computerized lottery business according to Form No.
03/TNDN, submit the CIT distribution sheet according to Form No. 03-8C/TNDN in
Appendix II hereof to the supervisory tax authority; pay CIT in the provinces
where computerized lottery business takes place in accordance with Clause 4
Article 12 of this Circular.
In case the paid
provisional CIT is smaller than the finalized CIT payable in each province, the
taxpayer shall pay the CIT arrears in the provinces. In case the paid
provisional CIT is greater than the CIT payable, the overpaid CIT shall be
handled in accordance with Article 60 of the Law on Tax Administration and
Article 25 of this Circular.
b) Real estate transfer:
b.1) Declaring, paying
provisional tax quarterly:
The taxpayer is not
required to submit tax declaration dossiers quarterly but have pay provision
tax quarterly according to Point b Clause 2 of this Article in the provinces
where real estate transfer takes place.
b.2) Tax finalization:
The taxpayer shall
finalize CIT on every real estate transfer according to Form No. 03/TNDN,
determine the CIT payable in each province according to Point b Clause 2 of
this Article in the CIT distribution sheet, which is prepared according to Form
No. 03-8A/TNDN in Appendix II hereof to the supervisory tax authority; pay CIT
in the provinces where real estate transfer takes place in accordance with
Clause 4 Article 12 of this Circular.
Paid provisional tax in
the provinces (excluding provisional tax paid on behalf of enterprises
executing infrastructure, housing projects for transfer or lease purchase with
collection of advances from buyers which are yet to be included in revenue
subject to CIT in the year) shall be deducted from the CIT on real estate
transfer payable in each province specified in Form No. 03-8A/TNDN in Appendix
II hereof. The remainder (if any) shall be deducted from the finalized CIT on
real estate transfer at the headquarters, which is specified in Form No.
03/TNDN in Appendix II hereof.
In case the paid
provisional CIT is smaller than the finalized CIT specified in Form No. 03/TNDN
in Appendix II hereof, the taxpayer shall pay the CIT arrears in the province
where the taxpayer is headquartered. In case the paid provisional CIT is
greater than the CIT payable, the overpaid CIT shall be handled in accordance
with Article 60 of the Law on Tax Administration and Article 25 of this
Circular.
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c.1) Declaring, paying
provisional tax quarterly:
The taxpayer is not
required to submit tax declaration dossiers quarterly but have to pay provisional
tax quarterly in the provinces where the factories are located, including those
with units eligible for CIT incentives, in accordance with Point b Clause 6
Article 8 of Decree No. 126/2020/ND-CP.
c.2) Tax finalization:
The taxpayer shall
finalize CIT on the entire business operation of the taxpayer according to Form
No. 03/TNDN, submit the CIT distribution sheet according to Form No. 03-8/TNDN
in Appendix II hereof to the supervisory tax authority; pay CIT in the
provinces where the factories are located in accordance with Clause 4 Article
12 of this Circular.
For activities that are
eligible for CIT incentives, the taxpayer shall submit tax finalization form
No. 03/TNDN in Appendix II hereof to the supervisory tax authority, determine
CIT on the activities that are eligible for CIT incentives according to Form
No. 03-3A/TNDN, 03-3B/TNDN, 03-3C/TNDN, 03-3D/TNDN in Appendix II hereof and
submit them to the supervisory tax authority and tax authorities of the areas
where the units eligible for incentives are located.
In case the paid
provisional CIT is smaller than the finalized CIT payable in each province, the
taxpayer shall pay the CIT arrears in the provinces. In case the paid
provisional CIT is greater than the CIT payable in each province, the overpaid
CIT shall be handled in accordance with Article 60 of the Law on Tax
Administration and Article 25 of this Circular.
d) In case of a
hydroelectric plant that is located in multiple provinces:
d.1) Declaring, paying
provisional tax quarterly:
The taxpayer is not
required to submit tax declaration dossiers quarterly but have to quarterly
determine and pay provisional tax payable in each province where the
hydroelectric plant is located according to Point b Clause 6 Article 8 of
Decree No. 126/2020/ND-CP.
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The taxpayer shall
finalize CIT on the entire business operation of the taxpayer according to Form
No. 03/TNDN, submit the CIT distribution sheet according to Form No. 03-8/TNDN
and Form No. 03-8B/TNDN in Appendix II hereof to the supervisory tax authority;
pay CIT in the provinces where the hydroelectric plant is located in accordance
with Clause 4 Article 12 of this Circular.
In case the paid
provisional CIT is smaller than the finalized CIT payable in each province, the
taxpayer shall pay the CIT arrears in the provinces. In case the paid
provisional CIT is greater than the CIT payable in each province, the overpaid
CIT shall be handled in accordance with Article 60 of the Law on Tax
Administration and Article 25 of this Circular.
4. In case revenues,
costs and taxable income of a corporation's subsidiary can be determined, the
subsidiary shall declare and pay PIT to its supervisory tax authority.
5. In case a subsidiary's
business operation is different from that of the corporation and is able to
determine revenue from such business operation, the subsidiary shall declare
and pay CIT to its supervisory tax authority.
Article
18. Declaring, calculating, finalizing, distributing and paying remaining
post-tax profit after making fund contributions
1. Distribution cases:
Computerized lottery
business.
2. Distribution methods:
Remaining post-tax profit
after making fund contributions in each province where computerized lottery
business takes place equals (=)Remaining post-tax profit from computerized
lottery business after making fund contributions multiplied by (x) the ratio
(%) of revenue on selling lottery tickets in each province to total revenue
from selling lottery tickets of the taxpayer.
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3. Declaration and
payment:
a) Quarterly declaration
and payment of provisional post-tax profit
The taxpayer is not
required to submit tax declaration dossiers quarterly but have to quarterly
determine and pay provisional remaining post-tax profit from computerized
lottery business after making fund contributions payable in each province where
computerized lottery business takes place according to Point c Clause 6 Article
8 of Decree No. 126/2020/ND-CP.
b) Tax finalization:
The taxpayer shall
finalize the remaining post-tax profit from computerized lottery business after
making fund contributions payable nationwide and submit the declaration dossier
according to Form No. 01/QT-LNCL, the distribution sheet according to Form No.
01-1/QT-LNCL in Appendix II hereof to the supervisory tax authority; pay the
distributable amount in the provinces where computerized lottery business takes
place in accordance with Clause 4 Article 12 of this Circular.
In case the paid
provisional amount is smaller than the finalized amount payable in each
province, the taxpayer shall pay the arrears in the provinces. In case the paid
provisional CIT is greater than the CIT payable in each province, the overpaid
CIT shall be handled in accordance with Article 60 of the Law on Tax
Administration and Article 25 of this Circular.
Article
19. Declaring, calculating, distributing and paying personal income tax (PIT)
1. Distribution methods:
a) Deduction of PIT on
income from salaries and remunerations paid at the headquarters to employees
working at dependent units or business locations in other provinces.
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2. Distribution methods:
a) Distribution of PIT on
income from salaries and remunerations:
The taxpayer shall
determine the PIT on salaries and remunerations of individuals working in each
province according to the PIT deducted in reality from income of each individual.
In case an employee is reassigned or seconded, PIT shall be paid in the
province in which the employee is working at the time of income payment.
b) Distribution of PIT on
individuals' income from computerized lottery prizes:
The taxpayer shall
determine the PIT on income from computerized lottery prizes earned by the
individual in each province where the individual participates by phone or
internet and the where computerized lottery tickets are issue via terminal
devices according to the PIT deducted in reality.
3. Declaring and paying
tax:
a) PIT on income from
salaries and remunerations:
a.1) The taxpayer that
pays salaries and remunerations to employees who work at dependent units and
business locations in provinces other than the province where the taxpayer is
headquartered shall deduct PIT from salaries and remunerations, submit tax
declaration dossiers according to Form No. 05/KK-TNCN, the PIT distribution
sheet according to Form No. 05-1/PBT-KK-TNCN in Appendix II hereof to the
supervisory tax authority; pay PIT in the provinces where the employees work in
accordance with Clause 4 Article 12 of this Circular. PIT payable in each
province shall be determined monthly or quarterly and shall not be adjusted
during PIT finalization.
a.2) Individuals who earn
income from salaries and remunerations and have to declare tax directly to tax
authorities include: resident individuals whose salaries and remunerations are
paid from foreign countries; non-resident individuals whose salaries and
remunerations are earned in Vietnam but paid from foreign countries;
individuals whose salaries and remunerations are paid by international
organizations, Embassies, Consulates in Vietnam but PIT has not been deducted;
individuals receiving bonus shares from paying organizations.
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The taxpayer is the
income payer that deducts PIT from the individual's prize, submit the PIT
declaration dossier according to Form No. 06/TNCN, the PIT distribution sheet
according to Form No. 05-1/PBT-KK-TNCN in Appendix II hereof to the supervisory
tax authority; pay PIT in the provinces where individual participates in
computerized lottery by phone or internet and where computerized lottery
tickets are distributed via terminal devices according to Clause 4 Article 12
of this Circular.
Article
20. Declaration forms, appendices and relevant documents in the tax declaration
dossier
The
tax form, appendices; additional declaration; registration of dependants; PIT
declaration authorization form; report on estimated petroleum production and
provisional tax rate; declaration of increase in tax declared monthly compared
to quarterly declared tax; application for conversion from monthly declaration
to quarterly declaration of taxes and other state budget revenues are provided
in Appendix II hereof.
Chapter
IV
SETTLEMENT OF TAX, LATE
PAYMENT INTEREST, FINES
Article
21. Settlement of late tax payment
1. Determination of late payment interest
Late payment interest shall be determined according to the
tax arrears, the number of days of late payment, and the interest rate
specified in Article 59 of the Law on Tax Administration. Late payment period
begins on the day succeeding the day on which late payment interest is charged
and ends on the day preceding the day on which tax arrears are paid to state
budget.
2. Notification of late payment interest
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In order to complete administrative procedures for
taxpayers or at the request of competent authorities, the tax authority shall
determine and notify tax debt that accumulates by the time the tax authority
issues the notification (according to Form No. 02/TTN in Appendix I hereof).
3. Decreasing late payment interest
a) In case the taxpayer makes a supplementary declaration
that decreases tax obligations, the taxpayer shall determine the decreased late
payment interest on the supplementary declaration. The tax authority shall
determine the decreased late payment interest on the basis of information about
the taxpayer's obligations and send a notification to the taxpayer according to
Form No. 03/TTN in Appendix I hereof.
b) In case the tax authority or a competent authority, upon
inspection, discovers that the tax payable is decreased or issues a decision on
or notification of decrease in tax payable, the tax authority shall decrease
the late payment interest in proportion to the decrease in tax payable and send
a notification to the taxpayer according to Form No. 03/TTN in Appendix I
hereof.
Article 22. Procedures and application for cancellation of
late payment interest
1. The period over which late payment interest is not
charged in the cases specified in Point a Clause 5 Article 59 of the Law on Tax
Administration begins on the day on which payment to the taxpayer by the state
budget is due to the day on which the taxpayer is paid by the state budget
user.
2. Procedures for cancellation of late payment interest in
the cases specified in Point a Clause 5 Article 59 of the Law on Tax
Administration:
a) Procedures
a.1) The taxpayer shall prepare the application for
cancellation of late payment interest and send it to the supervisory tax
authority or the state budget revenue-managing tax authority.
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In case the application for cancellation of late payment
interest is satisfactory, within 10 working days from the receipt of the application,
the tax authority shall decide whether to send a notification of cancelled late
payment interest (Form No. 04/KTCN in Appendix I hereof) if the taxpayer is
eligible, or send a notification of rejected application (Form No. 05/KTCN in
Appendix I hereof) if the taxpayer is not eligible.
b) The application for cancellation of late payment
interest shall contain:
b.1) The application form No. 01/KTCN in Appendix I hereof;
b.2) Written state budget user's confirmation that the
taxpayer has not received the payment according to Form No. 02/KTCN in Appendix
I hereof (original copy or certified true copy);
b.3) The contract for provision of goods and/or services
with the investor (original copy or copy certified by the taxpayer).
3. Responsibilities of the taxpayer and relevant
authorities
a) The taxpayer shall pay tax debt to state budget by the
working day succeeding the day on which the state budget user pays the taxpayer
and sends a notification to the tax authority according to Form No. 03/KTCN in
Appendix I hereof.
b) The state budget user shall confirm the status of
payment to the taxpayer and take legal responsibility for such confirmation.
c) The tax authority shall supervise the taxpayer's
fulfillment of their tax obligations.
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Article 23. Procedures and application for exemption of
late payment interest
1. Procedures for processing an application for exemption
of late payment interest in the cases specified in Clause 8 Article 59 of the
Law on Tax Administration:
a) The taxpayer shall prepare the application for exemption
of late payment interest and send it to the state budget revenue-managing tax
authority.
b) In case the application for exemption of late payment
interest is not satisfactory, within 03 working days from the receipt of the
application, the tax authority shall send a notification to the taxpayer
according to Form No. 01/TB-BSTT-NNT enclosed with Decree No. 126/2020/ND-CP and
request the taxpayer to provide explanation or supplement the application.
In case the application for exemption of late payment
interest is satisfactory, within 10 working days from the receipt of the
application, the tax authority shall decide whether to send a notification of
exempted late payment interest (Form No. 03/MTCN in Appendix I hereof) if the
taxpayer is eligible, or send a notification of rejected application (Form No.
02/MTCN in Appendix I hereof) if the taxpayer is not eligible.
2.
The application for exemption of late payment interest:
a)
In case of a natural disaster, epidemic, conflagration or accident, the
application shall contain:
a.1)
The application form No. 01/MTCN in Appendix I hereof;
a.2) Documents issued by competent authorities confirming
the time, location of the natural disaster, epidemic, conflagration or accident
(original copies or copies certified by the taxpayer);
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a.4) Documents (original copies or copies certified by the
taxpayer) attributing responsibility of specific organizations and individuals
for paying compensation (if any);
a.5) Documents (original copies or copies certified by the
taxpayer) relevant to payment of compensation (if any).
b)
In other force majeure events specified in Clause 1 Article 3 of Decree
No. 126/2020/ND-CP, the application shall contain:
b.1)
The application form No. 01/MTCN in Appendix I hereof;
b.2)
Documents determining physical damage issued by a financial authority or an
independent assessing authority (original copies or certified true copies)
inflicted by the war, riot, strike that caused the taxpayer to suspend or
terminate business operation;
b.3)
Documents proving that the risk is not subjectively caused by the taxpayer and
that the taxpayer is not financially capable of making payment to state budget
if that is the case (original copies or certified true copies).
b.4)
Documents (original copies or copies certified by the taxpayer) relevant to
insurance payout provided by the insurer (if any).
3.
Determination of exempted late payment interest
a) In case of a natural disaster, epidemic, conflagration
or accident mentioned in Point a Clause 27 Article 3 of the Law on Tax
Administration, the exempted late payment interest shall be the unpaid late
payment interest upon the occurrence of such event and must not exceed the
physical damage minus compensation and insurance payout (if any).
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4. Authority to issue decisions on exemption of late
payment interest
Heads
of supervisory tax authorities or state budget revenue-managing tax authority
shall issue decisions on exemption of late payment interest according to Form
No. 04/MTCN in Appendix I hereof.
Article 24. Procedures and application for tax deferral
1. Procedures for processing an application for tax
deferral in the cases specified in Article 62 of the Law on Tax Administration:
a) The taxpayer shall prepare the application for tax
deferral and send it to the supervisory tax authority or the state budget
revenue-managing tax authority.
b) In case the application for tax deferral is not
satisfactory, the value of physical damage determined by the taxpayer and
specified in the application is suspicious, or there are other errors, within
03 working days from the receipt of the application, the tax authority shall
send a notification to the taxpayer according to Form No. 01/TB-BSTT-NNT
enclosed with Decree No. 126/2020/ND-CP and request the taxpayer to
provide explanation or supplement the application.
In case the application for tax deferral is satisfactory,
within 10 working days from the receipt of the application, the tax authority
shall decide whether to send the decision on tax deferral (Form No. 02/GHAN in
Appendix I hereof) if the taxpayer is eligible, or send a notification of
rejected application (Form No. 03/GHAN in Appendix I hereof) if the taxpayer is
not eligible.
2. Composition of an application for tax deferral
a)
In case of a natural disaster, epidemic, conflagration or accident specified in
Point a Clause 27 Article 3 of the Law on Tax Administration, the application
shall contain:
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a.2) Documents issued by competent authorities confirming
the time, location of the natural disaster, epidemic, conflagration or accident
(original copies or copies certified by the taxpayer);
a.3)
Documents about physical damage determined by the taxpayer or the taxpayer's
legal representative, who is responsible for the accuracy of the physical
damage determined;
a.4) Documents (original copies or copies certified by the
taxpayer) attributing responsibility of specific organizations and individuals
for paying compensation (if any);
a.5) Documents (original copies or copies certified by the
taxpayer) relevant to payment of compensation (if any).
b)
In other force majeure events specified in Clause 1 Article 3 of Decree
No. 126/2020/ND-CP, the application shall contain:
b.1)
The application form No. 01/GHAN in Appendix I hereof;
b.2)
Documents about physical damage determined by the taxpayer or the taxpayer's
legal representative, who is responsible for the accuracy of the physical
damage determined;
b.3)
Documents confirming the time and location of the force majeure event issued by
competent authorities; documents proving that business suspension or shutdown
is caused by the war, riot, strike (original copies or copies certified by the
taxpayer);
b.4)
Documents proving that the risk is not subjectively caused by the taxpayer and
that the taxpayer is not financially capable of making payment to state budget
if that is the case (original copies or certified true copies).
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c)
In case of relocation of the business establishment specified in Point b Clause
1 Article 62 of the Law on Tax Administration, the application shall contain:
c.1)
The application form No. 01/GHAN in Appendix I hereof;
c.2)
The decision on relocation of the business establishment issued by a competent
authority (original copy or copy certified by the taxpayer);
c.3)
The relocation scheme or plan which specifies the taxpayer's plan and schedule
for relocation (original copy or copy certified by the taxpayer).
3.
Determination of deferred amount
a)
In case of a natural disaster, epidemic, conflagration or accident mentioned in
Point a Clause 27 Article 3 of the Law on Tax Administration, the deferred
amount is the tax debt that has accumulated by the date of occurrence of the
natural disaster, epidemic, conflagration or and must not exceed the physical
damage minus compensation and insurance payout (if any).
b)
In case of other force majeure events mentioned in Clause 1 Article 3 of Decree
No. 126/2020/ND-CP , the deferred amount shall be the tax debt that
has accumulated by the date of the occurrence of such event and must not exceed
the physical damage minus compensation and insurance payout (if any).
c)
In case of relocation specified in Point b Clause 1 Article 62 of the Law on
Tax Administration, the deferred amount shall be the tax debt that has
accumulated by the day on which business operation is suspended for relocation
but must not exceed the relocation costs and damage caused by the relocation
minus compensation and insurance payout as per regulations. Relocation costs do
not include the costs of construction of the new business establishment. In
case a competent authority discovers that the relocation does not happen, the
taxpayer shall pay the deferred amount and late payment interest on the
deferred amount.
Article 25. Settlement of overpaid tax, late payment
interest and fines
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a)
Offsetting against the outstanding tax, late payment interest, fines
(hereinafter referred to as "debts") or offset against tax, late
payment interest, fines payable next time (hereinafter referred to as "new
amounts payable") in the following cases:
a.1)
Offset against the taxpayer's debts that belong to the same category and area
as those of the overpaid amount.
a.2)
Offset against the taxpayer's new amount payables that belong to the same
category and area as those of the overpaid amount.
a.3)
The income payer that has the overpaid PIT shall offset it in accordance with
Point a.1 and Point a.2 of this Clause. Overpaid PIT equals (=) overpaid PIT of
the authorizing individual minus (-) PIT payable of the authorizing individual;
the income payer shall return the overpaid PIT to the authorizing individual
when it finalizes PIT.
a.4)
Offset against another taxpayer's debts or new amount payables that belong to
the same category and area as those of the overpaid amount if the current
taxpayer has no more debt.
a.5)
In case the taxpayer's overpaid amount is in a foreign currency as prescribed
in Article 4 of this Circular, it shall be converted into VND at the selling
rate at the beginning of the day quoted by Vietcombank on the day on which
overpaid tax is determined.
b) Refund,
refund combined with budget offsetting
In
case the overpaid amount cannot be completely offset according to Point a of
this Clause or the taxpayer does not have any debt, the taxpayer may submit an
application for refund or refund combined with state budget offsetting in
accordance with Article 42 of this Circular. The overpaid amount will be
refunded when the taxpayer has no debt.
c)
Date of determination of overpaid amount for offsetting or refund:
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c.2)
If the taxpayer calculate, declare and pay the declared tax themselves, the
date of determination of overpaid amount shall be the day on which tax is paid
to state budget; In case the taxpayer pays tax before submitting the tax
declaration dossier, it shall be the day on which the tax declaration dossier
is submitted. In case of supplementation of the tax declaration dossier, it
shall be the date the supplementary documents are submitted.
c.3)
If the taxpayer pays tax according to a decision issued by the tax authority, a
decision or document issued by a competent authority, the date of determination
of overpaid amount shall be the day on which tax is paid to state budget; In
case the taxpayer pays tax before the decision or document is issued, it shall
be the issuance date of the decision or document. In case of multiple decisions
or documents, it shall be the issuance date of the last decision or document.
c.4)
In case the taxpayer has paid tax before having to implement a court's judgment
or decision, the date of determination of overpaid amount shall be the
effective date of the court's judgment or decision.
2.
Procedures for offsetting overpaid tax, late payment interest and fines
a)
The taxpayer who has an overpaid amount to be offset against debts or new
amounts payable according to Point a.1, Point a.2, Point a.3 Clause 1 of this
Article is not required to submit the application for offsetting to the tax
authority. The tax authority shall automatically offset the overpaid amount on
the tax administration system in the cases specified in Point a.1, Point a.2
Clause 1 of this Article and provide information for the taxpayer in accordance
with Article 69 of this Circular.
b)
The taxpayer who has an overpaid amount to be offset against debts or new
amounts payable according to Point a.4 Clause 1 of this Article shall submit an
application which shall contain: the application form No. 01/DNXLNT in Appendix
I hereof and relevant documents to the tax authority specified in Clause 3 of
this Article.
c)
The tax authority shall receive and process the taxpayer's application for
offsetting in accordance with Clause 3 of this Article. Within 05 working days
from the receipt of the satisfactory application, the tax authority shall
compare the overpaid amount, debts and new amounts payable specified in the
taxpayer's application with those on the tax administration system:
c.1)
If the information matches, the tax authority shall offset the overpaid amount
against the debts and new amounts payable as requested by the taxpayer and send
a notification to the taxpayer according to Form No. 01/TB-XLBT in Appendix I
hereof.
c.2)
If the taxpayer is not eligible for offsetting as prescribed in Clause 1 of
this Article, the tax authority shall send a notification to the taxpayer
according to Form No. 01/TB-XLBT in Appendix I hereof and provide explanation.
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If
the taxpayer fails to provide explanation or supplementary documents by the
deadline imposed by the tax authority or information in the taxpayer's
application does not match information on the tax administration system, the
tax authority shall send the taxpayer a notification according to Form No.
01/TB-XLBT in Appendix I hereof and provide explanation for not offsetting the
overpaid amount.
3.
Authority to offset overpaid amounts
a)
Supervisory tax authorities shall:
a.1)
Offset the overpaid amount against the debts and new amounts payable of
taxpayers under their management in the cases specified in Point a.1 and Point
a.2 Clause 1 of this Article.
a.2)
Receive, process applications for settlement of taxpayers' overpaid amounts in
the cases specified in Point a.4 Clause 1 of this Article that are collected by
supervisory tax authorities or managed by tax authorities of the receiving
provinces according to Point b Clause 6 Article 3 of this Circular.
b)
State budget revenue-managing tax authorities shall:
b.1)
Offset on the tax administration system the overpaid amounts of the taxpayers
under their management in the cases specified in Point a.1 and Point a.2 Clause
1 of this Article.
b.2)
Receive, process applications for settlement of taxpayers' overpaid amounts in
the cases specified in Point a.4 Clause 1 of this Article that are under their
management.
c)
The tax authority of the receiving province prescribed in Point b Clause 6
Article 3 of this Circular shall:
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c.2)
Cooperate with supervisory tax authorities in offsetting overpaid amounts
against the debts and new amounts under their management according to Point a.4
Clause 1 of this Article.
Article 26. Cancellation of refund of overpaid tax, late
payment interest and fines
In
case the taxpayer has an overpaid amount which is not eligible for refund and
the tax authority finalizes the overpaid amount on the accounting books or tax
administration system according to Clause 3 Article 60 of the Law on Tax
Administration:
1.
In the case specified in Point a Clause 3 Article 60 of the Law on Tax
Administration:
a)
The taxpayer shall send a document rejecting the refund according to Form No.
01/DNKHT in Appendix I hereof.
b)
The tax authority specified in Clause 4 of this Article shall receive and
process the taxpayer's document within 05 working days from its receipt as
follows:
b.1)
If information matches, the tax authority shall issue the decision on refund
cancellation according to Form No. 01/QD-KHTNT in Appendix I hereof and send it
to the taxpayer.
b.2)
If information does not match, the tax authority shall send the taxpayer a
request for explanation and supplementary documents according to Form No.
01/TB-BSTT-NNT enclosed with Decree No. 126/2020/ND-CP.
The
explanation and supplementation time shall be excluded from the processing
time. If the taxpayer's explanation and supplementary documents match the
information on the tax administration system, the tax authority shall issue the
decision on refund cancellation. If the taxpayer fails to provide explanation
and supplementary information by the deadline imposed by the tax authority, the
tax authority shall send the taxpayer a notification that the taxpayer's
overpaid amount cannot be finalized according to Form No. 02/TB-KHTNT and
provide explanation.
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a)
After 180 days from the day on which the tax authority issues the notification
that the taxpayer no longer operates at the registered address, the supervisory
tax authority shall publish the notification of the taxpayer's overpaid amount
(Form No. 01/DSKNT) on its website and mass media after the tax authority
offsets the overpaid amount and debts of the taxpayer nationwide.
b)
Before issuing the notification of the taxpayer's overpaid amount mentioned in
Point a of this Clause, the supervisory tax authority shall cooperate with the
state budget revenue-managing tax authority or the tax authority of the
receiving province in determining the taxpayer's overpaid amounts and debts
nationwide after offsetting is carried out by the tax administration system
according to Point a.1 Clause 1 Article 25 of this Circular; issue a decision
on refund cum state budget offsetting according to Form No. 02/QDHT in Appendix
I hereof (the refunded amount is equal to the offset debt, no amount is
refunded after offsetting). The tax authority shall send an order for return
and offsetting of state budget revenues to State Treasury in accordance with
Article 47 of this Circular.
c)
After 01 year from the issuance date of the notification mentioned in Point a
of this Clause, if the tax authority does not receive any written request for
refund of the overpaid amount form the taxpayer, the supervisory tax authority
shall issue the decision on refund cancellation according to Form No.
01/QD-KHTNT in Appendix I hereof and finalized the taxpayer's overpaid amount
which is not refunded on the accounting book.
d)
Within 03 working days from the day on which the taxpayer's overpaid amount is
finalized on the accounting books, the supervisory tax authority shall publish
the decision on refund cancellation on its website.
3.
In case the taxpayer fails to offset the overpaid amount against tax
obligations and does not claim tax refund according to Point c Clause 3 Article
60 of the Law on Tax Administration:
a)
After March 31 every year, pursuant to Clause 4 of this Article, the tax
authority shall compile a list of overpaid amounts that have been overdue for
10 years according to Form No. 01/DSKNT in Appendix I hereof.
b)
The tax authority shall send the taxpayer the notification of the overpaid
amount that has been overdue for 10 years according to Form No. 02/TB-KHTNT in
Appendix I hereof. The tax authority shall publish overpaid amounts of
taxpayers that no longer operate at their registered addresses or whose TINs
have been invalidated.
c)
If the tax authority does not receive the taxpayer's response within 15 working
days from the day on which the notification is sent to the taxpayer or
published on the tax authority's website, the tax authority shall issue the
decision on refund cancellation according to Form No. 01/QD-KHTNT in Appendix I
hereof and finalized the taxpayer's overpaid amount on the accounting book.
d)
Within 03 working days from the day on which the taxpayer's overpaid amount is
finalized on the accounting books, the supervisory tax authority shall publish
the decision on refund cancellation on its website.
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a)
Supervisory tax authorities shall:
a.1)
Receive, process applications for refund cancellation of taxpayers and issue
decisions on refund cancellation regarding the overpaid amounts under their
management or under management of the tax authority of the receiving province
according to Point b Clause 6 Article 3 of this Circular.
a.2)
Issue decisions on refund cancellation in cases where taxpayers under their
management no longer operate at their registered addresses.
a.3)
Issue decisions on refund cancellation in cases where overpaid amounts have
been overdue for 10 years under their management or under management of the tax
authority of the receiving province according to Point b Clause 6 Article 3 of
this Circular.
b)
State budget revenue-managing tax authorities shall:
b.1)
Receive, process applications for refund cancellation of taxpayers and issue
decisions on refund cancellation regarding the overpaid amounts under their
management.
b.2)
Cooperate in reviewing overpaid amounts and debts before the supervisory tax
authorities issue decisions on refund cancellation in cases where taxpayers no
longer operate at their registered addresses; finalize overpaid amounts under
their management according to issued decisions.
b.3)
Issue decisions on refund cancellation in cases where overpaid amounts have
been overdue for 10 years under their management.
c)
The tax authority of the receiving province prescribed in Point b Clause 6
Article 3 of this Circular shall:
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Chapter V
TAX REFUND PROCEDURES
Section 1. TAX REFUND ACCORDING TO
TAX LAWS
Article 27. Responsibilities of tax authorities for
processing tax refund applications
1. Cases of tax refund
according to tax laws:
a) VAT refund according
to VAT laws.
b) Refund of excise tax
according to excise tax laws on biological gasoline.
c) Tax refund according
to Double Taxation Agreements and other International Agreements to which the
Socialist Republic of Vietnam is a signatory.
2. Responsibility for
receiving and processing applications for tax refund according to tax laws
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Heads of Departments of
Taxation of Hanoi, Ho Chi Minh City, Binh Duong province, Dong Nai province may
assign sub-department of taxation to receive and process VAT refund
applications from taxpayers under direct management of sub-departments of
taxation, including the following tasks: classify tax refund applications
eligible for tax refund before inspection or subject to inspection before
refund; determine refundable tax; determine tax debt, fine, late payment
interest to be offset against refundable tax; draft tax refund decisions or
decisions on tax refund and state budget revenue offsetting (hereinafter
referred to as "tax refund decision") or notification of rejected
applications (if any); then transfer all documents to the Department of
Taxation for completion according to this Circular.
b) The Department of
Taxation where the taxpayer declares VAT on the investment project according to
Point a Clause 1 Article 11 of Decree No. 126/2020/ND-CP shall
receive and process applications for refund of tax on the investment project of
the taxpayer.
c) Supervisory tax
authorities shall receive and process applications for refund of input VAT that
remains after deduction upon transfer of ownership, conversion of enterprises,
consolidation, merger, full division, partial division, bankruptcy and shutdown
of enterprises.
Article 28. Application for VAT refund
An
application for VAT refund according to VAT laws (except refund of VAT under
international treaties; refund of input VAT that remains after deduction upon
transfer of ownership, conversion of enterprises, consolidation, merger, full
division, partial division, bankruptcy and shutdown of enterprises specified in
Article 30 and Article 31 of this Circular) shall contain:
1.
The application form No. 01/HT in Appendix I hereof.
2.
Documents that are relevant to the case. To be specific:
a)
Refund of VAT on an investment project:
a.1)
Copy of the Certificate of Investment Registration or Investment Certificate or
Investment License in case the Certificate of Investment Registration is
mandatory;
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a.3)
Copy of the charter capital contribution certificate;
a.4)[3] Regarding investment projects of business establishments
having conditional business lines in the investment stage that have been
granted licenses for conditional business lines by competent state agencies
according to regulations of laws on investment and specialized laws under
regulations in Clause 3 Article 1 of Government’s Decree No. 49/2022/ND-CP dated
July 29, 2022: Copy of one of the licenses, certificates, or written
confirmation or approval for these conditional business lines.
a.5)
A list of invoices and documentary evidence for purchases according to Form No.
01-1/HT in Appendix I hereof, unless the taxpayer has sent electronic invoices
to the tax authority;
a.6)
The decision on establishment of the Project Management Board, the project
owner's decision on assignment of project management tasks, regulations on
organizational structure and operation of the branch or Project Management
Board (if tax refund is applied by the branch or Project Management Board).
b)
Refund of VAT on exported goods and services:
b.1)
A list of invoices and documentary evidence for purchases according to Form No.
01-1/HT in Appendix I hereof, unless the taxpayer has sent electronic invoices
to the tax authority;
b.2)
A list of customs declarations that are granted customs clearance according to
Form No. 01-2/HT in Appendix I hereof (for exports granted customs clearance in
accordance with customs laws).
c)
Refund of VAT on a program/project funded by ODA grant:
c.1)
In case the ODA grant is under direct management of the owner of the
program/project:
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c.1.2)
The written request for public service expenditure validation and reimbursement
of the project owner according to Point c Clause 2 Article 80 of Decree
No. 56/2020/ND-CP and Point a Clause 10 Article 10 of Decree
No. 11/2020/ND-CP.
c.1.3)
A list of invoices and documentary evidence for purchases according to Form No.
01-1/HT in Appendix I hereof, unless the taxpayer has sent electronic invoices
to the tax authority.
c.1.4)
Copy of the written confirmation issued by the governing body of the ODA
program/project to the program/project owner that the ODA grant provided for
the program/project is eligible for VAT refund and that state budget will not
provide counterpart fund for payment of VAT.
c.1.5)
In case the program/project owner assigns the management or execution of all or
part of the program/project to another unit or organization in accordance with
regulations of law on management and use of ODA grant but this is not mentioned
in any of the documents specified in Point c.1.1 and Point c.1.4 of this
Clause, in addition to the documents specified in Points c.1.1, c.1.2, c.1.3,
c.1.4 of this Clause, there shall be copies of documents about the assignment
of management or execution of the program/project to the unit or organization
that applies for tax refund.
c.1.6)
In case the application for tax refund is prepared by the main contractor, in
addition to the documents specified in Points c.1.1, c.1.2, c.1.3, c.1.4 of
this Clause, there shall be a contract between the project owner and the main
contractor showing that the contractual prices are exclusive of VAT.
The
taxpayer only has to include the documents specified in Points c.1.1, c.1.4,
c.1.5, c.1.6 of this Clause in the first tax refund application or in the
supplementary application.
c.2)
In case the ODA grant is under direct management of the donor:
c.2.1)
The documents specified in Point c.1.1 and Point c.1.3 of this Clause;
c.2.2)
In case the donor appoints the donor's representative office or an organization
to manage, execute the program/project (except the case specified in Point
c.2.3 of this Clause) but this is not mentioned in any of the documents
specified in Point c.1.1 of this Clause, the following documents shall also be
included:
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c.2.2.2)
Copies of documents issued by competent authorities about establishment of the
donor's representative office or the organization appointed by the donor.
c.2.3)
In case the application for tax refund is prepared by the main contractor, in
addition to the documents specified in Point c.2.1, there shall be copies of
the contract between the donor and the main contractor or the contract summary
bearing the donor's confirmation of the contract between the donor and the main
contractor, including the following information: contract number, contract
conclusion date, contract duration, scope of contract, value of contract,
method of payment, VAT-exclusive contractual prices.
The
taxpayer only has to include the documents specified in Points c.1.1, c.2.2,
c.2.3 of this Clause in the first tax refund application or in the
supplementary application.
d)
Refund of VAT on domestic goods and services purchased with non-ODA grant aid
d.1)
Copy of the decision to approve the program/project documents, the non-project
assistance and the program/project/non-project grant aid documents according to
Point a Clause 2 Article 24 of the Government’s Decree
No. 80/2020/ND-CP dated 08/7/2020;
d.2)
The written request for public service expenditure validation and reimbursement
of the project owner according to (when receiving grant aid classified as state
budget revenue) according to Point b Clause 2 Article 25 of the Government’s
Decree No. 80/2020/ND-CP dated 08/7/2020 and Point a Clause 10
Article 10 of the Government’s Decree No. 11/2020/ND-CP dated
20/01/2020.
d.3)
A list of invoices and documentary evidence for purchases according to Form No.
01-1/HT in Appendix I hereof, unless the taxpayer has sent electronic invoices
to the tax authority.
The
taxpayer only has to include the documents specified in Point d.1 of this
Clause in the first tax refund application or in the supplementary application.
dd)
Refund of VAT on domestic goods and services purchased with international
emergency aid for natural disaster recovery in Vietnam:
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dd.2)
A list of invoices and documentary evidence for purchases according to Form No.
01-1/HT in Appendix I hereof, unless the taxpayer has sent electronic invoices
to the tax authority.
The
taxpayer only has to include the documents specified in Point dd.1 of this
Clause in the first tax refund application or in the supplementary application.
e)
Tax refund due to diplomatic immunity:
e.1)
The list of VAT on goods and services purchased for the diplomatic mission
according to Form No. 01-3a/HT in Appendix I hereof which is certified by
Directorate of State Protocol – the Ministry of Foreign Affairs that the
expenses are eligible for tax refund due to diplomatic immunity.
e.2)
List of foreign service officers who are eligible for VAT refund according to
Form No. 01-3b/HT in Appendix I hereof.
g) Tax
refund for commercial banks that are VAT refund agents for outbound passengers:
The
list of VAT refund documents for outbound passengers according to Form No.
01-4/HT in Appendix I hereof.
h) VAT refund under
decision of a competent authority: The decision issued by the competent
authority.
Article 29. Application for refund of excise tax on
biological gasoline
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2.
Copies of documents issued by competent authorities specifying that the
taxpayer is permitted to produce biological gasoline, enclosed with the
application for excise tax refund for the first time.
Article 30. Application for tax refund under Double
Taxation Agreements and other International Agreements
1.
The application for tax refund under a Double Taxation Agreement shall contain:
a)
Application form No. 02/HT in Appendix I hereof.
b)
Relevant documents, including:
b.1)
The residence certificate issued by the tax authority of the country of
residence which has been granted consular legalization and specifies the year
of residence;
b.2)
Copies of the business contract, service contract, agent contract,
authorization contract, technology transfer contract or employment contract
with the Vietnamese party, certificate of deposit in Vietnam, certificate of
capital contribution in the company in Vietnam (on a case-by-case basis)
certified by the taxpayer;
b.3)
Written confirmation provided by the Vietnamese party of the duration and actual
execution of the contract (in case of tax refund to foreign transport
companies);
b.4)
The authorization letter in case the legal representative is authorized to
follow procedures for application of Tax Agreement. In case the legal
representative is authorized to apply for tax refund into the account of
another entity, consular legalization (if authorized overseas) or notarization
(if authorized in Vietnam) is mandatory;
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2.
An application for tax refund under other international treaties shall contain:
a)
The application form No. 02/HT in Appendix I hereof which is confirmed by the
authority that proposed the conclusion of the international treaty.
b)
Relevant documents, including:
b.1)
Copy of the international treaty;
b.2)
Copy of the contract with the Vietnamese party certified by the foreign party
or the authorized representative;
b.3)
Summary of the contract certified by the foreign party or the authorized representative.
The summary shall include: names of the contract and its articles; scope of the
contract and tax obligations specified in the contract;
b.4)
The authorization letter in case the foreign party authorizes a Vietnamese
organization or individual to follow procedures for tax refund under the
international treaty. In case the legal representative is authorized to apply
for tax refund into the account of another entity, consular legalization (if
authorized overseas) or notarization (if authorized in Vietnam) is mandatory;
b.5)
The list of tax payment documents according to Form No. 02-1/HT in Appendix I
hereof.
Article 31. Applications for refund of input VAT that
remains after deduction upon transfer of ownership, conversion of enterprises,
consolidation, merger, full division, partial division, bankruptcy or shutdown
of enterprises.
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On
the basis of the verdict, settlement decision and other documents, the tax
authority shall determine the VAT that remains after deduction and is eligible
for refund, and refund it to the taxpayer in accordance with regulations of
this Section.
2.
In case a site inspection mentioned in Clause 1 of this Article is not
required, the taxpayer shall prepare and send application form No. 01/HT in
Appendix I hereof to the tax authority.
Article 32. Receiving applications for tax refund
1.
Electronic applications
a)
The taxpayer shall send the electronic application for tax refund via the
information portal of General Department of Taxation or other information
portals as prescribed by regulations of law on electronic tax transactions.
b)
Electronic applications for tax refund of taxpayers shall be received as
prescribed by regulations of law on electronic tax transactions.
c)
Within 03 working days from the date written on the receipt note (Form No.
01/TB-HT in Appendix I hereof), the tax authority that processes the tax refund
application in accordance with Article 27 of this Circular (hereinafter
referred to as "processing authority") shall decide whether to issue
a notice of granted application according to Form No. 02/TB-HT in Appendix
hereof or notice of rejected application according to Form No. 04/TB-HT in
Appendix I hereof via the information portal of General Department of Taxation
or other information porters through which the taxpayer submits the electronic
tax refund application.
2.
Physical applications
a)
In case the taxpayer submits a physical application at the tax authority, the
tax official shall examine the satisfactoriness of the application as per
regulations. In case the application is not satisfactory, the tax official
shall request the taxpayer to supplement the application. In case the
application is satisfactory, the tax official shall send a notice of receipt of
the application according to Form No. 01/TB-HT in Appendix I hereof to the
taxpayer record the application on the tax administration system.
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c)
Within 03 working days from the day on which the application is received, the
tax authority shall decide whether to issue the notice of granted application
according to Form No. 02/TB-HT in Appendix hereof (if the application is
granted), or the notice of unsatisfactory application according to Form No.
03/TB-HT in Appendix I hereof (for applications sent by post), or the notice of
rejected application according to Form No. 04/TB-HT in Appendix I hereof (if
the application is rejected).
3.
Cancellation of tax refund application
In
case the taxpayer wishes to cancel the tax refund application that was sent to
the tax authority, the taxpayer shall submit the written request for
cancellation of the tax refund application according to Form No. 01/DNHUY in
Appendix I hereof. Within 03 working days from the receipt of Form No.
01/DNHUY, the processing shall send the taxpayer a notice of cancelled tax
refund application according to Form No. 02/TB-HT in Appendix I hereof and
close it on the tax authority's records.
The
taxpayer may carry deduct refundable tax from the tax payable on the tax form
of the next period from the date of issuance of the notice of cancelled tax
refund application if the conditions for declaration, deduction or
re-submission of the tax refund application are satisfied.
In
case the tax authority has issued the decision on inspection before tax refund,
the taxpayer must not send the written request for cancellation of the tax
refund application. The processing authority shall carry out the inspection in
accordance with Article 110 of the Law on Tax Administration and Chapter VIII
of this Circular.
Article 33. Classification of tax refund application
1.
A tax refund application shall be subject to inspection before refund in one of
the following cases:
a)
The taxpayer submits the application for tax refund according to tax laws for
the first time. In case the taxpayer's first tax refund application is not
granted, the next tax refund application is still considered the first
application. Specific cases:
a.1)
Tax refund according to VAT laws including:
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a.1.2)
Refund of VAT on goods and services purchased for production, sale of goods and
services for exports.
a.1.3)
Refund of VAT on program/project funded by ODA grant;
a.1.4)
Refund of VAT on domestic goods and services purchased with non-ODA grant aid
from foreign organizations.
a.2)
First refund of excise tax.
a.3)
First tax refund under separate contracts or agreements with organizations and
individuals in Vietnam according to Double Taxation Agreements and other
International Agreement to which the Socialist Republic of Vietnam is a
signatory.
b)
The application for tax refund is submitted within 02 years from the day on
which the taxpayer's was penalized for tax evasion;
In
case the taxpayer submits multiple tax refund applications in 02 years, when
the taxpayer submits the first application after being penalized for tax
evasion, if the tax authority determines that the taxpayer does not understate
tax payable or overstate refundable tax according to Article 142 of the Law on
Tax Administration, or does not commit tax evasion according to Article 143 of
the Law on Tax Administration, the next tax refund applications of the taxpayer
will not be subject to inspection before refund. In case the taxpayer declares
tax incorrectly in the next tax refund application according to Article 142 or
Article 143 of the Law on Tax Administration, these applications will be
subject to inspection before refund for 02 years from the day on which
penalties for tax evasion are imposed.
c)
The tax refund application is submitted upon transfer (for state-owned
enterprises), dissolution, bankruptcy, shutdown, sale of the organization or
enterprise;
In
case the taxpayer mentioned in this Point has to finalize tax for shutdown and
has determined refundable tax, the tax authority shall consider refunding tax
according to the inspection result instead of classifying the application as
being subject to inspection before refund.
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dd)
The tax refund application is eligible for tax refund before inspection but the
taxpayer fails to provide explanation or supplement the tax refund application
before the deadline specified in writing by the tax authority, or the
explanation or supplementary documents are not able to prove that the declared
tax is correct;
e)
The application for refund of VAT on exports or imports that are not paid for
via a bank or credit institution as prescribed by law.
2.
Tax refund applications that are not in the case specified in Clause 1 of this
Article shall be eligible for refund before inspection.
Article 34. Processing tax refund applications
1.
Determination of refundable tax
a)
In case the refundable tax determined by the tax authority is different from
the refund claimed by the taxpayer:
a.1)
In case the claimed refund is greater than the refundable tax, the taxpayer
will receive the refundable amount.
a.2)
In case the claimed refund is smaller than the refundable tax, the taxpayer
will receive the claimed amount.
b)
For tax refund applications eligible for refund before inspection
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b.1)
In case the taxpayer is eligible for tax refund, the tax authority shall
compare the claimed amount specified in the tax refund application with the tax
declaration dossier of the taxpayer. The refundable amount shall be conformable
with the Law on Tax Administration and its guiding documents.
b.2)
If information is not adequate for determination of the taxpayer's eligibility
for tax refund, the tax authority shall send the taxpayer a request for
explanation and supplementary documents according to Form No. 01/TB-BSTT-NNT
enclosed with Decree No. 126/2020/ND-CP within 03 working days from
the day on which the tax authority receives the tax refund application. In case
the taxpayer submits an electronic application, the request shall be sent via
the information portal of General Department of Taxation.
Within
10 working days from the day on which the request is issued by the tax
authority, the taxpayer shall provide explanation or supplementary documents to
the tax authority.
If
the taxpayer fails to provide explanation or supplementary documents by the
deadline or the explanation and supplementary documents are not able to prove
that the declared tax is correct, the tax authority shall send the taxpayer a
notice that the tax refund application is subject to inspection before refund
according to Form No. 05/TB-HT in Appendix I hereof within 06 working days from
the day on which the tax refund application is received according to Article 32
of this Circular.
The
period of time from the issuance date of the request for explanation or
supplementary documents to the day the tax authority receives the taxpayer's
explanation or supplementary documents shall be excluded from the tax refund
application processing time of the tax authority.
c)
Cases of inspection before refund:
If
the tax authority, while inspecting the tax refund application, determines that
the application is eligible for refund, the tax authority shall refund tax to
the taxpayer without waiting for the result of verification of the entire tax
refund application; in case verification is necessary or the taxpayer is
required to provide explanation or supplementary documents, tax shall be
refunded when all conditions are satisfied as per regulations.
In
case the pre-refund inspection record shows that the taxpayer has both
refundable tax and unpaid tax, late payment interest or fine, the tax authority
shall issue a decision on penalties for tax offences and offset the refundable
tax specified in the refund decision (Form No. 02/QD-HT in Appendix I hereof).
d)
In case the taxpayer is suspected of tax evasion at a level that is liable to
criminal prosecution, the tax authority shall transfer the case to the police
authority for handling according to the Criminal Procedure Code.
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dd.1)
In case the tax authority determines that the taxpayer is eligible for refund,
the tax authority shall refund tax to the taxpayer without waiting for the
result of verification of the entire tax refund application; in case
verification is necessary or the taxpayer is required to provide explanation or
supplementary documents, tax shall be refunded when all conditions are
satisfied as per regulations.
dd.2)
The tax authority has to end the post-refund inspection on time. Regarding the
refunded tax pending responses from relevant authorities, the tax authority
shall specify in the inspection record that the taxpayer's eligibility for tax
refund is not final. In case the tax authority determines that the application
is not eligible when relevant authorities respond, the tax authority shall
issue a refund disgorgement decision according to Form No. 03/QD-THH in
Appendix I hereof, impose fines and late payment interest (if any) as per
regulations.
2.
Determination of tax, late payment interest, fines and other amount payable to
state budget that can be offset against refundable tax.
The
processing authority shall offset the refundable tax against the unpaid tax,
late payment interest, fines and other amounts payable to state budget
(hereinafter referred to as "tax debts).
The
following tax debts shall be offset (excluding tax debts undergoing cancellation
and debts paid in instalment specified in Article 83 and Article 124 of the Law
on Tax Administration), including:
a)
Tax debts managed by tax authorities on the tax administration system;
b)
Tax debts (excluding customs fees and charges) provided by customs authorities
according to regulations on information exchange and cooperation between
customs authorities and tax authorities;
c)
Tax debts specified in written requests of agencies and organizations assigned
to manage state budget revenues that are not under management of tax
authorities according to Clause 3 Article 3 of the Law on Tax Administration
(hereinafter referred to as "other agencies").
d)
In case the taxpayer has refundable tax at the headquarters but a dependent
unit has tax debt on the tax administration system, the tax authority shall
offset them against each other. In case multiple dependent units have tax
debts, the tax debt with latest due date shall be offset first.
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dd)
In case the taxpayer request that the tax authority offset part of the
remaining refundable tax against tax debt of another taxpayer, the tax
authority shall determine the refundable tax and offset it against tax debt of
the other taxpayer after offsetting the taxpayer's tax debt in accordance with
Points a, b, c, d of this Clause.
e)
Tax authorities shall be responsible for tax debts on the tax administration
system; customs authorities shall be responsible for information about tax
debts on the customs system provided for tax authorities; other agencies
(agencies and organizations assigned to manage amounts payable to the state
budget not collected by tax authorities as prescribed in Clause 3 Article 3 of
the Law on Tax Administration) shall be responsible for other debts offset
against refundable tax by tax authorities. After receiving a decision on tax
refund and state budget revenue offsetting specified in Article 36 of this
Circular, if the taxpayer has any question about the tax debt offset against
the refundable tax, the supervisory tax of the taxpayer, customs office and
other agencies requesting the debt offsetting shall answer such question as
prescribed in this Point.
In
case the offset tax debt is higher than the actual tax debt, it will be
considered an overpaid amount. The tax authority, customs authority and other
agencies requesting the debt offsetting shall handle this situation in
accordance with of Article 25 of this Circular and relevant laws.
Article 35. Implementation of specialized measures during
processing of tax refund applications
1. The customs authority
shall be responsible for information about exports and imports on the customs
declaration according to customs laws and tax administration laws.
In case the customs
declaration is not available on the database provided by the customs authority,
the processing authority shall send request relevant customs authorities in
writing to provide database as the basis for processing the VAT refund
application.
2. On the basis of result
of analysis, risk assessment, in order to serve management of VAT refunds, or
tax offences or customs offences are suspected during inspection, the tax
authority shall provide information about the taxpayer's offences for the
customs authority to serve customs supervision and inspection as per
regulations.
The General Department of
Taxation shall, every quarter on the 20th of the succeeding
month or whenever necessary, send the written request to General Department of
Customs for application of channeling criteria to inspect and supervise exports
and imports having high risk of incorrect tax refund. The written request shall
specify the criteria and method for inspection and supervision of exports and
imports by enterprise, category, area, field according to the Law on Customs.
Within 05 working days
from the receipt of the written request from General Department of Taxation,
General Department of Customs shall apply channeling criteria to inspect and
supervise exports and imports. In case the request is rejected or there are
difficulties, General Department of Customs shall send a written response to
General Department of Taxation within this time limit and provide explanation.
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4. In case the taxpayer
has payment transactions that are relevant to an organization or individual
that has suspicious transactions according to the warning list of the Banking
Supervision and Inspection Agency; or the taxpayer's bank transfer
confirmations are found to be inadequate or unconformable:
a) The processing
authority shall send a written request to the credit institution or payment
service provider for information (including account statements) of the payer
(or transferor), the beneficiary or their related persons as the basis for VAT
refund;
b) The processing
authority shall send a written request to the border checkpoint customs
authority for information about the cash (in foreign currencies or VND) that is
brought into Vietnam through the border checkpoint within 05 working days from
the receipt of the request as the basis for refund of VAT on goods exported through
road checkpoint as per regulations.
5. In case the tax
authority, through inspection during the tax refund process, suspects that the
taxpayer has committed violations of law and has transfer the case to the
police for investigation, or the taxpayer's accounting books, invoices and
documents relevant to the claimed refund have been confiscated by a competent
authority, the tax authority shall send a notice of ineligibility for tax
refund according to Form No. 04/TB-HT in Appendix I hereof to the taxpayer. The
tax authority shall refund tax when upon availability of result or receipt of
opinions from the police or competent authorities or when the application is
adequate as per regulations.
Article 36. Tax refund decisions
1. The processing
authority shall determine the refundable amount, the tax debt to be offset
against refundable amount, tax to be paid on behalf of another taxpayer,
remaining refundable amount after offsetting, then prepare the refund proposal
and draft the decision on tax refund or decision on state budget revenue
offsetting (hereinafter referred to as "tax refund decision")
according to Form No. 01/QDHT or Form No. 02/QDHT, appendix of tax, late
payment interest, fines that are offset against refundable amount (if any) according
to Form No. 01/PL-BT, the notice of ineligibility for tax refund (if any)
according to Form No. 04/TB-HT in Appendix I hereof.
2. The tax authority
shall update on the tax administration system information about the tax refund
application, including: the tax declaration dossier, tax refund application,
tax refund inspection record (if any), post-inspection tax decision (if any),
draft tax refund decision or tax refund decision, appendix of tax, late payment
interest, fines that are offset against refundable amount (if any) according to
Form No. 01/PL-BT or notice of ineligibility for tax refund (if any).
3. The sub-department of
taxation that is assigned to receive and process the tax refund application
according to Point a Clause 2 Article 27 of this Circular shall transfer all
tax refund-related documents specified in Clause 1 and Clause 2 of this Article
to the Department of Taxation. The Department of Taxation shall issue a tax
refund decision according to Form No. 01/QDHT if the taxpayer does not have tax
debt, or a tax refund decision according to Form No. 02/QDHT, an appendix of
tax, late payment interest and fines to be offset against refundable amount
according to From No. 01/PL-BT (if any) if the taxpayer still has tax debt or
the taxpayer wishes to have the refundable amount offset against the debts and
other amounts payable by another taxpayer, or a decision to transfer the
refundable amount to a bank which is a VAT refund agent according to Article 21
of Circular No. 72/2014/TT-BTC dated 30/5/2014 of the Ministry of
Finance, which is amended by Clause 15 Article 1 of Circular
No. 92/2019/TT-BTC dated 31/12/2019 of the Ministry of Finance in
case tax is refunded to a bank which is a VAT refund agent, or a notice of
ineligibility for tax refund according to Form No. 04/TB-HT in Appendix I
hereof. The Department of Taxation shall take responsibility for the tax refund
decision as prescribed by law.
4. The tax authority
(except in the case specified in Clause 3 of this Article) shall issue a tax
refund decision according to Form No. 01/QDHT in Appendix I hereof if the
taxpayer does not have tax debt, or a tax refund decision according to Form No.
02/QDHT, an appendix of tax, late payment interest and fines to be offset
against refundable amount according to From No. 01/PL-BT if the taxpayer still
has tax debt or the taxpayer wishes to have the refundable amount offset
against the debts and amounts payable by another taxpayer, or a decision to
transfer the refundable amount to a bank which is a VAT refund agent according
to Article 21 of Circular No. 72/2014/TT-BTC dated 30/5/2014 of the
Ministry of Finance, which is amended by Clause 15 Article 1 of Circular
No. 92/2019/TT-BTC dated 31/12/2019 of the Ministry of Finance in
case tax is refunded to a bank which is a VAT refund agent.
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Article 37. Issuance of an order for return of state budget
revenues or an order for return and offsetting of state budget revenues
1.
The tax authority that issued the tax refund decision or decision on tax refund
to VAT refund agent shall issue an order for return of state budget revenues or
an order for return and offsetting of state budget revenues in accordance with
regulations of law on state budget accounting and State Treasury operations.
Right
after the issuance of the order for return of state budget revenues or an order
for return and offsetting of state budget revenues, the tax authority shall
send it to the State Treasury electronically; if the order cannot be sent
electronically, the tax authority shall send the physical order to the State
Treasury for refunding tax to the taxpayer.
2.
The State Treasury shall refund tax to the taxpayer within 01 working day from
the day on which the order is received.
Article 38. Return of tax refund result
1.
The tax authority shall send the notice of ineligibility for tax refund, the
tax refund decision or the decision on tax refund to the VAT refund agent to
the taxpayer, relevant organizations and agencies via the website of General
Department of Taxation within the issuance date of the decision or notice, or
within the next working day at the latest.
2.
In case the Department of Taxation issues a tax refund decision or a decision
on tax refund to the VAT refund agent to a taxpayer under the management of the
sub-department of taxation, the Department of Taxation shall send the decision
to the sub-department of taxation for monitoring.
3.
In case the taxpayer offsets the refundable amount against tax debt of another
taxpayer or against tax payable at another tax authority according to Article
34 of this Circular, the tax authority shall issue a tax refund decision and
send it to the state budget revenue-managing tax authority and tax authority of
the receiving province for recording.
Article 39. Post-refund inspection
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2.
When the result of post-refund inspection at the taxpayer's premises is
available and if the refunded tax is found to be unconformable, the tax
authority shall issue a decision on refund disgorgement according to Form No.
03/QD-THH in Appendix I hereof, impose penalties and late payment interest (if
any) as per regulations.
Article 40. Disgorgement of tax refund
1.
In case the tax authority or a competent authority, through inspection,
discovers that tax is refunded against the regulations, the taxpayer shall
return the excess refund and pay late payment interest thereon in accordance
with Article 59 of the Law on Tax Administration and Article 21 of this
Circular for the period from the day on which State Treasury refunds tax or
offsets refundable tax against other state budget revenues under the refund
disgorgement decision (Form No. 03/QD-THH in Appendix I hereof), decision or
document of the competent authority.
2.
If the taxpayer that discovers the unconformable refund themselves shall submit
supplementary documents according to Article 47 of the Law on Tax
Administration and Article 7 of Decree No. 126/2020/ND-CP; return the
excess refund and pay late payment interest in accordance with Article 59 of
the Law on Tax Administration and Article 21 of this Circular for the period
from the day on which State Treasury refunds tax or offsets refundable tax
against other state budget revenues.
3.
In case the taxpayer has received the refund of VAT on exports but the exports
are returned by the seller, the taxpayer shall submit supplementary documents
according to Article 47 of the Law on Tax Administration and Article 7 of
Decree No. 126/2020/ND-CP; return the VAT refund on the returned goods and
pay late payment interest in accordance with Article 59 of the Law on Tax
Administration and Article 21 of this Circular for the period from the day on
which State Treasury refunds tax or offsets refundable tax against other state
budget revenues.
4.
The taxpayer may declare deduction of the unconformable refund if conditions
for VAT deduction are fully satisfied according to VAT laws from the tax period
succeeding the period in which the error is found in the cases specified in
Clause 2 of this Article on declare it in the tax declaration dossier of the
tax period in which the decision on refund disgorgement is received, or the
decision/document of the competent authority mentioned in Clause 1 of this Article.
1. Responsibility to
receive applications for refund of overpayments:
a) Supervisory tax authorities
shall receive and process applications for refund of overpayments (including
refund of overpaid CIT; refund of overpaid VAT according to Point b, c Clause 3
Article 13 of this Circular; refund of overpayments upon transfer of ownership,
conversion of enterprises, consolidation, merger, full division, partial
division, bankruptcy and shutdown of enterprises), except the cases specified
in Point b and Point c of this Clause.
b) State budget
revenue-managing tax authorities shall receive applications for refund of
overpayments and mistaken payments from taxpayers in their area.
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2. Responsibility to
process applications for refund of overpayments:
a) The tax authorities
receiving applications for refund of overpayments mentioned in Clause 1 of this
Article shall process these applications, whether they are eligible for refund
before inspection or not; determine refundable amount of overpaid tax, late
payment interest and fines; determine the tax debt, fines and late payment
interest to be offset against the refundable amount; issue the tax refund
decision or notice of ineligibility for refund (if any); issue the order for
return of state budget revenue and send it to the State Treasury for refund of
tax to the taxpayers as per regulations.
b) In case the
application for refund includes an overpayment in the area of the tax authority
of the receiving province, the supervisory tax authority shall cooperate with
the tax authority of the receiving province in processing the application
according to Point a of this Clause.
b) In case the
application for refund of overpayment upon ownership transfer, enterprise
conversion, merger, consolidation, division, bankruptcy, dissolution, shutdown
includes an overpayment in the another area, the supervisory tax authority
shall cooperate with the state budget revenue-managing tax authority or the tax
authority of the receiving province in processing the application according to
Point a of this Clause.
1. Application for refund
of overpaid personal income tax (PIT) on income from salaries and remunerations
a) In case the income
payer finalize tax as authorized by the individual, the application shall
include:
a.1) The application form
No. 01/DNXLNT in Appendix I hereof;
a.2) The authorization
letter in case the taxpayer does not apply for tax refund himself/herself,
unless the tax agent submits the tax refund application under a contract
between the tax agent and the taxpayer;
a.3) The list of tax
payment documents according to Form No. 02-1/HT in Appendix I hereof (prepared
by the income payer).
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The tax authority shall
decide whether to refund overpaid tax according to PIT finalization dossier as
per regulations.
2. An application for
refund of overpayments of other taxes and amounts shall include:
a) The application form
No. 01/DNXLNT in Appendix I hereof;
b) The authorization
letter in case the taxpayer does not apply for tax refund himself/herself,
unless the tax agent submits the tax refund application under a contract
between the tax agent and the taxpayer;
c) Enclosed documents (if
any).
3. In case refund upon
ownership transfer, enterprise conversion, merger, consolidation, division,
bankruptcy, dissolution, shutdown where a site inspection at the taxpayer's
premises is required according to Point g Clause 1 Article 110 of the Law on
Tax Administration and Chapter VIII of this Circular, the taxpayer is not
required to submit the tax refund application as prescribed in this Clause if
the inspection verdict or other inspection-related documents shows that the
taxpayer has overpaid tax. The tax authority shall complete procedures for
refunding the overpaid tax according to the inspection verdict or other inspection-related
documents.
Applications for refund
of overpayments shall be received in accordance with Article 32 of this
Circular.
1. The applications for
refund of overpayments specified in Points b, c, d, dd Clause 1 Article 33 of
this Circular are subject to inspection before refund.
2. The applications for
refund of overpayments other than those mentioned in Clause 1 of this Article
are eligible for refund before inspection.
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a)
Point a Clause 1 Article 34 of this Circular shall apply in case the refundable
amount determined by the tax authority is different from the amount claimed by
the taxpayer.
b)
For tax refund applications eligible for refund before inspection
On
the basis of the taxpayer's refund application and information about the
taxpayer's tax obligations and paid tax on the tax administration system, the
tax authority shall determine the taxpayer's eligibility for refund and the
refundable amount of tax, late payment interest and fines.
b.1)
In case the taxpayer is eligible for tax refund, the tax authority shall
compare the claimed amount specified in the refund application with the tax
declaration dossier of the taxpayer and info about fulfillment of the
taxpayer's tax obligations on the tax administration system in order to
determine the refundable amount and the time of occurrence of the refundable
amount in accordance with tax laws.
b.2)
If information is not adequate for determination of the taxpayer's eligibility
for refund, the tax authority shall send the taxpayer a request for explanation
and supplementary documents according to Form No. 01/TB-BSTT-NNT enclosed with
Decree No. 126/2020/ND-CP within 03 working days from the day on
which the tax authority receives the tax refund application. In case the
taxpayer submits an electronic application, the request shall be sent via the
information portal of General Department of Taxation. In case the taxpayer
submits an electronic application, the request shall be sent via the
information portal of General Department of Taxation.
Within
10 working days from the day on which the request is issued by the tax
authority, the taxpayer shall provide explanation or supplementary documents to
the tax authority.
If
the taxpayer fails to provide explanation or supplementary documents by the
deadline or the explanation and supplementary documents are not able to prove
that the declared tax is correct, the tax authority shall send the taxpayer a
notice that the tax refund application is subject to inspection before refund
according to Form No. 05/TB-HT in Appendix I hereof within 06 working days from
the day on which the tax refund application is received according to Article 32
of this Circular. The period of time from the issuance date of the request to
the day on which the tax authority receives the taxpayer's explanation or supplementary
documents shall not be included in the time limit for processing the tax refund
application.
c)
For tax refund applications subject to inspection before refund
If
the tax authority, while inspecting the tax refund application, determines that
the application is eligible for refund, the tax authority shall refund tax to
the taxpayer without waiting for the result of verification of the entire tax
refund application; in case verification is necessary or the taxpayer is
required to provide explanation or supplementary documents, tax shall be
refunded when all conditions are satisfied as per regulations.
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d)
In case the application for refund includes an overpayment in the provinces to
which the state budget revenues are distributed (receiving provinces), the
supervisory tax authority shall consolidate the tax obligations and paid tax at
the headquarters and these provinces. Within 03 working days from the receipt
of the tax refund application, the supervisory tax authority and the tax
authority of the receiving province prescribed in Point b Clause 6 Article 3 of
this Circular shall compare and confirm the paid tax and tax debts in each
receiving province. The tax authorities shall be responsible for the adequacy
and accuracy of data on the tax administration system as the basis for
refunding tax as per regulations.
dd)
For PIT refund applications of individuals earning income from salaries or
wages and directly finalizing tax with the tax authority, the tax authority
that process PIT finalization dossiers shall sum up the taxpayers’ tax payable
and paid arising at tax authorities nationwide in the tax finalization period
so as to determine the overpaid tax according to tax finalization results.
e)
In case the application for refund of overpayment upon ownership transfer,
enterprise conversion, merger, consolidation, division, bankruptcy,
dissolution, shutdown includes overpaid tax, late payment interest or fines at
a state budget revenue-managing tax authority or tax authority of the receiving
province prescribed in Point b Clause 6 Article 3 of this Circular, within 10
working days from the receipt of the tax refund application, the supervisory
tax authority, the state budget revenue-managing tax authority and the tax
authority of the receiving province shall compare and confirm the unpaid tax,
late payment interest and fines in each area. The tax authorities shall be
responsible for the adequacy and accuracy of data on the tax administration
system as the basis for refunding tax as per regulations.
g)
In case the taxpayer has paid VAT as prescribed in Point b and Point c Clause 3
Article 13 of this Circular or CIT as prescribed in Point b Clause 3 Article 17
of this Circular and still has overpaid tax after offsetting it against tax
obligations at the headquarters, the supervisory tax authority shall refund tax
to the taxpayer.
2.
Tax, fines, late payment interest to be offset against refundable amount shall
be determined in accordance with Clause 2 Article 34 of this Circular.
1.
The processing authority shall determine the refundable amount, the tax debt to
be offset against refundable amount, tax to be paid on behalf of another
taxpayer, remaining refundable amount after offsetting, then prepare the refund
proposal and draft the tax refund decision, an appendix of refundable tax, late
payment interest and fines according to Form No. 01/PL-HTNT (if any), an
appendix of tax, late payment interest and fines to be offset according to Form
No. 01/PL-BT (if any), or the notice of ineligibility for tax refund (if any).
2.
The tax authority shall fully update on the tax administration system
information about the tax refund application, including: the tax declaration
dossier, tax refund application, tax refund inspection record (if any),
post-inspection tax decision (if any), draft tax refund decision, appendix of
refundable tax, late payment interest and fines (if any), appendix of tax, late
payment interest, fines to be offset (if any) or notice of ineligibility for
tax refund (if any).
3.
On the basis of the refundable tax and unpaid tax of the taxpayer, the head of
the tax authority shall decide whether to:
a)
Issue the tax refund decision according to Form No. 01/QDHT, an appendix of
refundable tax, late payment interest and fines according to Form no.
01/PL-HTNT (if any) in Appendix I hereof in case the taxpayer no longer has tax
debt; or
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4.
The tax authority shall fully update and record the tax refund decision to the
tax administration system within its issuance date. In case the refunded amount
is in a foreign currency, the tax authority shall convert it into VND at the
selling rate quoted by Vietcombank on the date of issuance of the tax refund
decision.
1.
On the basis of the tax refund decision, the tax authority shall issue an order
for return of state budget revenues or an order for return and offsetting of
state budget revenues in accordance with regulations of law on state budget accounting
and State Treasury operations.
Right
after the issuance of the order for return of state budget revenues or an order
for return and offsetting of state budget revenues, the tax authority shall
send it to the State Treasury electronically; if the order cannot be sent
electronically, the tax authority shall send the physical order to the State
Treasury for refunding tax to the taxpayer.
The
State Treasury shall refund tax to the taxpayer by the deadline according to
regulations on State Treasury-related administrative procedures.
2.
In case of refund of allocated revenues (except the case specified in Clause 5
of this Article, the supervisory tax authority of the taxpayer's headquarters
shall determine the refundable amount in each province where state budget
revenue has been collected, the amount to be offset in each province where
revenue is allocated, prepare and send an order for return of state budget
revenues or an order for return and offsetting of state budget revenues to
State Treasury.
The
State Treasury shall pay the taxpayer according to the order for return of
state budget revenues or order for return and offsetting of state budget
revenues issued by the tax authority, record the refunded amounts in its
province, transfer documents to the State Treasury of the provinces where state
budget revenue has been collected and where state budget revenue is allocated.
3.
In case the refund of overpayment upon ownership transfer, enterprise
conversion, merger, consolidation, division, bankruptcy, dissolution, shutdown
includes a refundable amount at the state budget revenue-managing tax authority
or tax authority of the receiving province, the supervisory tax authority shall
determine the refundable amount in each province where state budget revenue has
been collected and the amount to be offset in each province where state budget
revenue is allocated. The State Treasury of each province shall refund the
amount in its province and transfer documents to the State Treasury of the
provinces where state budget revenue has been collected and where state budget
revenue is allocated.
4.
The State Treasury shall pay the taxpayer according to the order for return of
state budget revenues or order for return and offsetting of state budget
revenues issued by the tax authority, record the refunded amounts if its
province, transfer docs to the State Treasury of the provinces where state
budget revenue has been collected and where state budget revenue is allocated.
5.
In case of an application for refund of VAT or CIT of the taxpayer specified in
Point g Clause 1 Article 45 of this Circular, the supervisory tax authority
shall issue an order for return of state budget revenues or order for return
and offsetting of state budget revenues and send it to the State Treasury for
execution and transfer documents to the State Treasury of the provinces where
state budget revenues are offset for recording.
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In
case the taxpayer does not have an account for electronic transaction with the
tax authority, tax authority shall send the result to the single-window
department of the tax authority if the application is submitted in person or by
post.
2.
In case the taxpayer has refundable amounts in multiple administrative
divisions, the supervisory tax authority shall send the tax refund decision,
the Appendix of refundable tax, late payment interest and fines to the state
budget revenue-managing tax authority, the tax authority of the receiving
province for monitoring and recording.
3.
In case the application for refund of overpayment upon ownership transfer,
enterprise conversion, merger, consolidation, division, bankruptcy,
dissolution, shutdown includes a refundable amount at a state budget
revenue-managing tax authority or tax authority of the receiving province, the
supervisory tax authority shall send the notice of ineligibility for refund or
the tax refund decision to the state budget revenue-managing tax authority or
the tax authority of the receiving province.
Post-refund inspection
shall be carried out in accordance with Article 39 of this Circular.
In
case the taxpayer, the tax authority or a competent authority, through
inspection, discovers that tax is refunded against the law, follow the
instructions in Clause 1 and Clause 2 Article 40 of this Circular.
TAX EXEMPTION, TAX REDUCTION; TAX PAYMENT
IN INSTALMENTS; CANCELLATION OF UNPAID TAX, FINES AND LATE PAYMENT INTEREST
1.
Taxpayers may determine tax eligible for exemption or reduction themselves in
the following cases:
a)
CIT: the taxpayer is eligible for incentives including preferential tax rates,
duration of tax exemption or reduction, and tax-free income according to CIT
laws;
b)
Resource royalty: Natural fishing is exempted from resource royalty; extraction
of branches, tops, firewood, bamboo, rattan, cork, apricot for domestic use is
exempted from resource royalty; extraction of natural water for hydropower
production by households and individuals for domestic use; use of allocated or
leased land; extraction of dirt for leveling, construction of military works,
dikes;
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d)
PIT: Any individual earning income from salary or remuneration and has the tax
payable after annual finalization of 50.000 VND or lower;
dd)
In other cases, the taxpayer shall determine the amount of tax eligible for
exemption or reduction in the tax declaration dossier or application for tax
exemption or tax reduction and send it to the supervisory tax authority or the
state budget revenue-managing tax authority, except the cases specified in
Clause 1 Article 52 of this Circular.
2.
Procedures and documentation for tax exemption and tax reduction:
a)
Regarding CIT mentioned in Point a Clause 1 of this Article:
a.1)
The tax finalization form;
a.2)
The Appendix of CIT eligible for incentives;
a.3)
Documents relevant to the determination of tax eligible for exemption or
reduction.
b)
Regarding resource royalty mentioned in Point b Clause 1 of this Article:
b.1)
Organizations and individuals are not required to prepare monthly resource
royalty returns and finalize resource royalty annually.
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The
application form No. 06/MGTH in Appendix I hereof which must be certified by
the People’s Committee of the commune where the individual resides. This
document shall be sent 01 time before extraction to the sub-department of taxation
responsible for the area in which the individual resides.
b.3)
Procedures for exemption of resource royalty on natural water used for
hydropower production for domestic use by households and individuals:
The
application form No. 06/MGTH in Appendix I hereof enclosed with the description
of the equipment for hydropower production serving domestic use which must be
certified by the People’s Committee of the commune where the individual
resides. This document shall be sent 01 time before extraction to the
supervisory tax authority of the area where water is used.
b.4)
Procedures for exemption of resource royalty on allocated or leased land;
extraction of dirt for leveling, construction of military works, dikes:
The
organization or individual to which land is allocated or leased or the
contractor shall submit application form No. 06/MGTH enclosed with this
Circular together with copies of the documents issued by competent authorities
to approve the construction in the area of the investor, about the construction
of the military works, dikes; the contractor (if any) shall have a contract
with the investor. These documents shall be sent to the supervisory tax
authority of the area where the piece of land is located before extraction in
order to be granted resource royalty exemption.
c)
The aforementioned procedures do not apply to natural fishing and extraction of
natural water by households and individuals for domestic use, which is eligible
for resource royalty exemption, and the cases in which the taxpayer determines
the resource royalty eligible for exemption or reduction specified in Point c
and Point d Clause 1 of this Article.
1. The tax authority
shall issue a notice or decision on tax exemption or tax reduction in the
following cases:
a) Exemption of PIT on
the incomes prescribed in Clauses 1, 2, 3, 4, 5, 6 Article 4 of the Law on
Personal Income Tax;
b) Reduction of tax
payable by individuals, household businesses and individual businesses facing
difficulties due to natural disasters, conflagrations, accidents, fatal
diseases that affect their ability to pay tax;
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d) Exemption, reduction
of resource royalty payable by taxpayers that are affected by natural disasters,
conflagration or accidents that cause damage to the resources on which resource
royalty is paid;
dd) Exemption and
reduction of non-agricultural land use tax:
e) Exemption and
reduction of non-agricultural land use tax shall be granted in accordance with
regulations of the Law on Use of Non-agricultural Land and the National
Assembly’s Resolutions;
g) Exemption, reduction
of land rents, water surface rents and land levies;
h) Exemption of
registration fees.
2. Procedures and
documentation of tax exemption and tax reduction in the cases specified in
Clause 1 of this Article shall comply with Articles 53 through 61 of this
Circular.
1[4].
In case of transfer, inheritance, gifting of real estate (including
off-the-plan housing, off-the-plan construction works, construction works and
housing that have been transferred and put into operation by project owners but
have not been granted certificates of LUR and ownership of property on land
according to housing laws and real estate business laws) between spouses;
biological parents and children; adoptive parents and adopted children;
parents-in-law and children-in-law; grandparents and grandchildren; siblings.
The tax exemption application shall include:
The application form
No. 03/BDS-TNCN in Appendix II hereof.
The tax authority
shall exploit information in the National Population Database in accordance
with Article 84 of this Circular to settle the procedures for tax exemption for
taxpayers. In case of failure to exploit the information about citizens’
residence in the National Population Database, the taxpayers shall provide
documents related to the identification of subjects eligible for tax exemption.
To be specific:
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b) Regarding transfer,
inheritance, gifting of real estate between a biological parent and biological
child, one of the following documents is required: A Confirmation of residence
information or a Notice of personal identification number and citizen
information in the National Population Database or a copy of the birth
certificate. In case of an illegitimate child, it is required to have a copy of
the decision on parent and child recognition issued by a competent authority.
c) Regarding transfer,
inheritance, gifting of real estate between an adoptive parent and an adopted
child, one of the following documents is required: A Confirmation of residence
information or a Notice of personal identification number and citizen
information in the National Population Database or a copy of the decision on
recognition of child adoption issued by a competent authority.
d) Regarding transfer,
inheritance, gifting of real estate between a paternal grandparent and a
grandchild, the following documents are required: a copy of the birth
certificate of the grandchild and copy of the birth certificate of the
grandchild's biological father; or a Confirmation of residence information or a
Notice of personal identification number and citizen information in the
National Population Database showing the relationship between the paternal
grandparent and the paternal grandchild; or other documents showing the
relationship between the paternal
grandparent and the paternal grandchild certified by competent
authorities.
dd) Regarding
transfer, inheritance, gifting of real estate between a maternal grandparent
and a grandchild, the following documents are required: a copy of the birth
certificate of the maternal grandchild and copy of the birth certificate of the
maternal grandchild's biological mother; or a Confirmation of residence
information or a Notice of personal identification number and citizen
information in the National Population Database showing the relationship
between the maternal grandparent and the maternal grandchild; or other
documents showing the relationship between the maternal grandparent and the
maternal grandchild certified by competent authorities.
e) Regarding transfer,
inheritance, gifting of real estate between two siblings, the following
documents are required: A Confirmation of residence information a Notice of
personal identification number and citizen information in the National
Population Database of the transferor and the transferee showing that they are
children of the same parents, the same father or the same mother, or other
documents proving their consanguinity certified by competent authorities.
g) Regarding transfer,
inheritance, gifting of real estate between a parent-in-law and a
daughter-in-law or between a parent-in-law and a son-in-law, the following
documents are required: A Confirmation of residence information a Notice of
personal identification number and citizen information in the National
Population Database showing their relationship; or a copy of the marriage
certificate and the birth certificate of the husband or wife as a basis for
determining the relationship between the transferor being the parent-in-law and
daughter-in-law or between the parent-in-law and son-in-law.
h) In case the
transfer, inheritance, gifting of real estate is eligible for tax exemption
mentioned in Clause 1 of this Article, in addition to the above documents, the
transferor and the transferee, heir or gift recipient may use other documents
bearing the competent agency’s certification of the relationship between the
transferor and the transferee, heir or gift recipient as a basis for
determining income eligible for tax exemption.
2. In case the State
allocates land to an individual free of charge or grants land levy reduction as
prescribed by law, the application shall include:
Copy of the decision on
land allocation issued by the competent authority.
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Copies of the documents
in case of real estate transfer and relocation of agriculture land mentioned in
Clause 1, Clause 2 and Clause 3 must be notarized or authenticated by competent
authorities.
4. In case the
transferring individual only has one house or one piece of residential land in
Vietnam and it is eligible for PIT exemption, the application shall include:
The transferring
individual shall submit the tax declaration dossier according to Point 9.3 of
Appendix I of Decree No. 126/2020/ND-CP. On the tax return form No. 03/BDS-TNCN
in Appendix II hereof, the individual shall declare the income eligible for PIT
exemption according to regulations of law on sole house or piece of land and
take legal responsibility for this declaration.
1. In case the taxpayer
is facing difficulties due to a natural disaster or conflagration, the
application shall contain:
a) The application form
No. 01/MGTH in Appendix I hereof;
b) The damage assessment
record issued by a competent authority and confirmed by the authority of the
commune where the natural disaster or conflagration occurred according to Form
No. 02/MGTH in Appendix I hereof. Damage shall be assessed by a finance
authority or an authority specialized in property damage assessment.
c) In case of damage to
goods, the taxpayer shall provide the damage assessment record issued by an
assessing authority, which is legally responsible for its accuracy as
prescribed by law;
d) In case of damage to
soil or crops, the finance authority shall assess the damage;
dd) Documents about
provision of indemnity by the insurer or compensation agreement with the person
that caused the conflagration (if any);
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g) The PIT finalization
form No. 02/QTT-TNCN in Appendix II hereof (if the taxpayer applies for
reduction of PIT on salary or remunerations).
2. In case the taxpayer
is facing difficulties due to an accident, the application shall contain:
a) The application form
No. 01/MGTH in Appendix I hereof;
b) A document confirming
the accident issued by a police authority, or a document confirming the
taxpayer's injuries issued a health authority;
c) Documents about
provision of indemnity by the insurer or compensation agreement with the person
that caused the conflagration (if any);
d) Documents on payments
for the costs of the accident;
dd) The PIT finalization
form No. 02/QTT-TNCN in Appendix II hereof (if the taxpayer applies for
reduction of PIT on salary or remunerations).
3. In case the taxpayer
is having a fatal disease, the application shall contain:
a) The application form
No. 01/MGTH in Appendix I hereof;
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c) Documents proving the
cost of medical examination and treatment issued by health authorities; or
invoices for purchase of medicines and the doctors' prescriptions;
d) The PIT finalization
form No. 02/QTT-TNCN in Appendix II hereof (if the taxpayer applies for
reduction of PIT on salary or remunerations).
1. In case the taxpayer
is facing difficulties due to a natural disaster, the application shall
contain:
a) The application form
No. 01/MGTH in Appendix I hereof;
b) The damage assessment
record issued by a competent authority and confirmed by the authority of the
commune where the natural disaster occurred according to Form No. 02/MGTH in
Appendix I hereof;
Damage shall be assessed
by a finance authority or an authority specialized in property damage
assessment.
In case of damage to
goods, the taxpayer shall provide the damage assessment record issued by an
assessing authority, which is legally responsible for its accuracy as
prescribed by law.
c) The financial
statement (if the taxpayer is an enterprise) enclosed with the analysis of
damage and loss.
2. In case the taxpayer
is facing difficulties due to an accident, the application shall contain:
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b) A document confirming
the accident issued by a police authority, or a document confirming the
taxpayer's injuries issued a health authority;
c) Documents about
provision of indemnity by the insurer or compensation agreement with the person
that caused the conflagration (if any);
d) Documents on payments
for the costs of the accident.
1. In case of exemption
or reduction of resource royalty due to a natural disaster or conflagration
that causes damage to the resources on which resource royalty is paid, the
application shall contain:
a) The application form
No. 01/MGTH in Appendix I hereof.
b) The damage assessment
record issued by a competent authority and confirmed by the authority of the
commune where the natural disaster or conflagration occurred according to Form
No. 02/MGTH in Appendix I hereof.
Damage shall be assessed
by a finance authority or an authority specialized in property damage
assessment.
c) In case of damage to
goods, the taxpayer shall provide the damage assessment record issued by an
assessing authority, which is legally responsible for its accuracy as
prescribed by law.
2. In case of exemption,
reduction of resource royalty due to an accident that causes damage to the
resources on which resource royalty is paid, the application shall contain:
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b) A document confirming
the accident issued by a police authority, or a document confirming the
taxpayer's injuries issued a health authority;
c) Documents about
provision of indemnity by the insurer or compensation agreement with the person
that caused the conflagration (if any);
d) Documents on payments
for the costs of the accident.
1. In case of exemption
of reduction of annual non-agricultural land use tax payable by a household or
individual which is not exceeding 50.000 VND, the application shall contain:
a) The application form
No. 01/MGTH in Appendix I hereof;
b) Copies of documents
relevant to the land plot on which tax is imposed, such as, the LUR
Certificate, land allocation decision, land lease decision or contract,
decision to permit land repurposing;
c) Documents of documents
proving eligibility for exemption or reduction of non-agricultural land use
tax.
The head of the tax
authority responsible for the area where the land plot is location shall, on
the basis of the application for tax exemption/reduction specified in this
Clause, determine the amount of non-agricultural land use tax eligible to
exemption or reduction and decide whether to grant exemption or decision.
In the cases
specified in Clause 4, Clause 5, Clause 6 Article 9 and Clause 2, Clause 3
Article 10 of the Law on Non-Agricultural Land Use Tax, the head of the tax
authority responsible for the area where the land plot is located shall issue a
common decision according to the list of eligible taxpayers compiled by the
People’s Committee of the commune. Annually, the People’s Committee of the
commune shall review and send the list of taxpayers eligible for tax exemption
or reduction to the tax authority.
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2. In case the annual
non-agricultural land use tax payable by a household or individual is not
exceeding 50.000 VND, submission of the tax exemption application is not
required. The tax authority shall, via TMS application, extract a list of
taxpayers eligible for tax exemption and send it to the People’s Committee of
the communes where the taxpayers' land is located for comparison and
confirmation. Based on such list, the tax authority shall issue a decision on
tax exemption within its power.
Article 58. Procedures
and documentation for exemption and reduction of agricultural land use tax
mentioned in Point e Clause 1 Article 52 of this Circular
1. In case the taxpayer
is facing difficulties due to a natural disaster or conflagration, the
application shall contain:
a) The application form
No. 01/MGTH in Appendix I hereof;
b) The damage assessment
record issued by a competent authority and confirmed by the authority of the
commune where the natural disaster or conflagration occurred according to Form
No. 02/MGTH in Appendix I hereof;
c) The financial
statement (if the taxpayer is an enterprise) enclosed with the analysis of
damage and loss.
2. In case the taxpayer
is facing difficulties due to an accident, the application shall contain:
a) The application form
No. 01/MGTH in Appendix I hereof;
b) A document confirming
the accident issued by a police authority, or a document confirming the
taxpayer's injuries issued a health authority;
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d) Documents on payments
for the costs of the accident.
3. In the cases of
exemption or reduction of agricultural land use tax prescribed by the Law on
Agricultural land use tax and its guiding documents, the Law on Agricultural land
use tax and its guiding documents shall apply.
4. In the cases of
exemption of agricultural land use tax prescribed by the National Assembly’s
Resolutions, these Resolutions and their guiding documents shall apply.
Article 59. Procedures
and documentation for exemption and reduction of land rents and water surface
rents mentioned in Point g Clause 1 Article 52 of this Circular
1. An application for
exemption of land rents and water surface rents during capital construction
period shall include:
a) The application form
No. 01/MGTH in Appendix I hereof;
b) Copy of the
Certificate of Investment Registration or Investment Certificate or Investment
License (unless the taxpayer is not required to obtain these documents
according to investment laws);
c) Copy of the decision
on investment guidelines issued by a competent authority according to
investment laws (unless it is not mandatory for the project according to
investment laws) or the written approval for investment guidelines according to
investment laws, or the written approval for the project as prescribed by law;
d) Copy of the decision
on land or water surface lease issued by the competent authority.
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a) The application form
No. 01/MGTH in Appendix I hereof;
b) Copy of the
Certificate of Investment Registration or Investment Certificate or Investment
License (unless the taxpayer is not required to obtain these documents
according to investment laws, or the taxpayer is currently leasing the piece of
land that was initially allocated by the State without collecting land levies,
or the piece of land leased out by the State to the taxpayer is now eligible
for exemption or reduction of land rents);
c) Copy of the decision
on investment guidelines issued by a competent authority according to
investment laws (unless it is not mandatory for the project according to
investment laws) or the written approval for investment guidelines according to
investment laws, or the written approval for the project as prescribed by law;
d) Copy of the decision
on land or water surface lease issued by the competent authority.
3. An application for
exemption or reduction of land rents/water surface rents payable by a
cooperative shall contain:
a) The application form
No. 01/MGTH in Appendix I hereof;
b) Copy of the
Certificate of Investment Registration or Investment Certificate or Investment
License (unless the taxpayer is not required to obtain these documents according
to investment laws);
c) Copy of the decision
on investment guidelines issued by a competent authority according to
investment laws (unless it is not mandatory for the project according to
investment laws) or the written approval for investment guidelines according to
investment laws, or the written approval for the project as prescribed by law;
d) Copy of the decision
on land or water surface lease issued by the competent authority.
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a) The application form
No. 01/MGTH in Appendix I hereof;
b) Copy of the decision
on land or water surface lease issued by the competent authority;
c) Copies of documents
proving the eligibility for exemption or reduction of land rents/water surface
rents.
5. An application for
exemption of land rents/water surface rents payable by a farmer household,
member of an agricultural cooperative according to regulations of the
Government shall contain:
a) The application form
No. 01/MGTH in Appendix I hereof;
b) Copy of the decision
on lease of land/water surface or the contract for lease of land/water surface
according to land laws;
c) Copies of documents proving
the eligibility for exemption or reduction of land rents/water surface rents.
6. An application for
exemption of land rents and water surface rents during business suspension
because of a force majeure event shall include:
a) The application form No.
01/MGTH in Appendix I hereof;
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c) Copy of the decision
on land/water surface lease issued by the competent authority.
7. In case the investor
executes a project for construction of housing for lease to workers on a piece
of land leased out by the enterprise operating the infrastructure of an
industrial zone or industrial complex (hereinafter referred to as
"infrastructure-operating enterprise"), the application shall
contain:
a) The application form
No. 01/MGTH in Appendix I hereof prepared by the infrastructure-operating
enterprise requesting exemption of rents for the area of land leased out to the
investor in the worker housing project;
b) The application form
No. 01/MGTH in Appendix I hereof prepared by the investor in the worker housing
project which leases land from the infrastructure-operating enterprise;
c) Copies of the worker housing
project which must be prepared, appraised and approved in accordance with
investment and housing laws;
d) Copy of decision to
approve the worker housing project as prescribed by law;
dd) Copy of the land
lease contract between the investor in the worker housing project and the
infrastructure-operating enterprise.
8. An application for
exemption or reduction of rents for land for construction of a scientific
research facility shall contain:
a) The application form
No. 01/MGTH in Appendix I hereof;
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c) Copy of the decision
on land lease issued by the competent authority.
9. An application for
exemption or reduction of land rents according to other regulations of the
Government shall contain:
a) The application form
No. 01/MGTH in Appendix I hereof;
b) Copy of the
Certificate of Investment Registration or Investment Certificate or Investment
License (unless the taxpayer is not required to obtain these documents
according to investment laws, or the taxpayer is currently leasing the piece of
land that was initially allocated by the State without collecting land levies,
or the piece of land leased out by the State to the taxpayer is now eligible
for exemption or reduction of land rents);
c) Copy of the decision
on investment guidelines issued by a competent authority according to
investment laws (unless it is not mandatory for the project according to
investment laws) or the written approval for investment guidelines according to
investment laws, or the written approval for the project as prescribed by law;
d) Copy of the decision
on land lease issued by the competent authority;
dd) Copies of documents
proving the eligibility for exemption or reduction of land rents.
10. An application for
reduction of rent for land used for agricultural production, forestry,
aquaculture or salt production which incurring loss due to a natural disaster
or conflagration shall include:
a) The application form
No. 01/MGTH in Appendix I hereof;
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Damage shall be assessed
by a finance authority or an authority specialized in property damage
assessment.
In case of damage to
goods, the taxpayer shall provide the damage assessment record issued by an
assessing authority, which is legally responsible for its accuracy as
prescribed by law.
c) Copy of the decision
on land lease issued by the competent authority.
Article 60. Procedures
and documentation for exemption and reduction of land levies mentioned in Point
g Clause 1 Article 52 of this Circular
1. Regarding land within
the limit on homestead land allocated to people with meritorious services to
the revolution:
An application for
exemption or reduction of land levy within the limit on allocation of homestead
land when land is used for execution of policies on housing or homestead land
for people with meritorious services to the revolution shall include:
a) The application form
No. 01/MGTH in Appendix I hereof;
b) Documents proving the
eligibility for land levy exemption or reduction according to regulations of
law on people with meritorious services to the revolution;
c) The decision or
document on exemption or reduction of land levy issued by the People’s
Committee of the province or an agency authorized by the People’s Committee of
the province.
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a) The application form
No. 01/MGTH in Appendix I hereof;
b [5] For an
ethnic minority household, the tax authority shall exploit information in the
National Population Database in accordance with Article 84 of this Circular to
determine the place of permanent residence of the ethnic minority household in
the locality where the land eligible for land levy reduction or exemption
exists. In case of failure to exploit the information about citizens’ residence
in the National Population Database, the tax authority shall request a copy of
the Confirmation of residence information or Notice of personal identification
number and citizen information in the National Population Database.
c [6] For a
poor household, the tax authority shall exploit information in the National
Population Database in accordance with Article 84 of this Circular to determine
the place of permanent residence of the poor household in the locality where
the land eligible for land levy reduction or exemption exists. In case of
failure to exploit the information about citizens’ residence in the National
Population Database, the tax authority shall request a copy of the Confirmation
of residence information or Notice of personal identification number and
citizen information in the National Population Database; Confirmation of poor
household issued by a competent authority according to regulations of the
Ministry of Labor - Invalids and Social Affairs.
3. An application for
exemption of land levy within the limit on homestead land allocation upon
issuance of the first land use right certificate due to conversion of
non-homestead land which is the result of household division in an extremely
disadvantaged areas, ethnic minority areas and mountainous areas shall include:
a) The application form
No. 01/MGTH in Appendix I hereof;
b) Documents issued by
competent authorities confirming repurposing of land from non-homestead land to
homestead land due to household division;
c [7] The tax
authority shall exploit information in the National Population Database in
accordance with Article 84 of this Circular to determine the place of permanent
residence of ethnic minority households or poor households in extremely
disadvantaged communes in ethnic minority-inhabited and mountainous areas. In
case of failure to exploit the information about citizens’ residence in the
National Population Database, the tax authority shall request a copy of the
Confirmation of residence information or Notice of personal identification
number and citizen information in the National Population Database. For
poor households, a confirmation of poor household issued by a competent
authority according to regulations of the Ministry of Labor - Invalids and
Social Affairs is required.
4. An application for
exemption of land levy on the area of land assigned within the limit on
homestead land allocation to households in fish villages, people living on
rivers, lagoons and are relocated under planning and projects approved by competent
authorities shall contain:
a) The application form
No. 01/MGTH in Appendix I hereof;
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c) Copies of project
execution documents issued by competent authorities.
5. An application for
exemption of land levy on the area of land assigned within the limit on
homestead land allocation for relocation or allocation in households and
individuals in flooded areas under projects approved by competent authorities
shall contain:
a) The application form
No. 01/MGTH in Appendix I hereof;
b) Copy of the decision
on land allocation for relocation issued by the competent authority;
c) Copies of project
execution documents issued by competent authorities.
6. An application for
exemption or reduction of land levy of private investment projects in the
public sector before the effective date of the 2013's Law on Land shall
contain:
a) The application form
No. 01/MGTH in Appendix I hereof;
b) Copy of the
Certificate of Investment Registration or Investment Certificate or Investment
License (unless the taxpayer is not required to obtain these documents
according to investment laws);
c) Copy of the decision
on investment guidelines issued by a competent authority according to
investment laws (unless it is not mandatory for the project according to
investment laws) or the written approval for investment guidelines according to
investment laws, or the written approval for the project as prescribed by law;
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7. An application for
exemption or reduction of land levy of a project for investment in cemetery
infrastructure shall contain:
a) The application form
No. 01/MGTH in Appendix I hereof;
b) Copy of the Certificate
of Investment Registration or Investment Certificate or Investment License
(unless the taxpayer is not required to obtain these documents according to
investment laws);
c) Copy of the decision
on investment guidelines (unless the taxpayer is not required to obtain the
Investment License or Certificate of Investment Registration according to
investment laws);
d) Copy of the decision
on land allocation for project execution issued by the competent authority.
8. Applications for land
levy exemption for social housing projects:
a) An application for
land levy exemption for a social housing project prescribed in Clause 1 Article
53 of the 2014's Law on Housing shall contain:
a.1) The application form
No. 01/MGTH in Appendix I hereof;
a.2) Copy of the decision
on investment guidelines or written project approval issued by a competent
authority;
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b) An application for
land levy exemption for a social housing project prescribed in Clause 2 Article
53 of the 2014's Law on Housing (except the cases specified in Point c of this
Clause) shall contain:
b.1) The application form
No. 01/MGTH in Appendix I hereof;
b.2) Copy of the decision
on investment guidelines or written project approval issued by a competent
authority;
b.3) Copy of the decision
on land allocation issued by the competent authority;
b.4) The enterprise's or
cooperative's commitment to not collect rents exceeding the maximum limits set
by the People’s Committee of the province according to housing laws.
c) An application for
land levy exemption for a social housing project for lease to internal
employees prescribed in Clause 2 Article 53 of the 2014's Law on Housing shall
contain:
c.1) The application form
No. 01/MGTH in Appendix I hereof;
c.2) Copy of the decision
on investment guidelines or written project approval issued by a competent
authority;
c.3) Copy of the decision
on land allocation issued by the competent authority;
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c.5) The enterprise's or
cooperative's commitment to not collect rents exceeding the maximum limits set
by the People’s Committee of the province according to housing laws.
d) An application for
land levy exemption for a social housing project prescribed in Clause 3 Article
53 of the 2014's Law on Housing shall contain:
d.1) The application form
No. 01/MGTH in Appendix I hereof;
d.2) Copy of the decision
on investment guidelines or written project approval issued by a competent
authority;
d.3) Copies of documents
issued by land authorities certifying lawful homestead land are of the investor
for construction of social housing according to social housing laws.
9. An application for
land levy exemption in other cases according to decisions of the Prime Minister
shall contain:
a) The application form
No. 01/MGTH in Appendix I hereof;
b) Copy of the
Certificate of Investment Registration or Investment Certificate or Investment
License (unless the taxpayer is not required to obtain these documents
according to investment laws); or the Certificate of Science and Technology
Enterprise if the applicant is a science and technology enterprise;
c) Copy of the decision
on investment guidelines (unless the taxpayer is not required to obtain the
Investment License or Certificate of Investment Registration according to
investment laws).
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1. Regarding land
allocated, leased or recognized by the State for agriculture, forestry,
aquaculture or salt production: Confirmation of the LUR Registration Office
that the land is eligible for issuance of the LUR Certificate in the form of
LUR allocated, leased or recognized by the State.
2. Regarding land use for
community purposes of a religious organization that is recognized or permitted
for operation by the State: documents proving that the religious organization
is permitted operation by the State.
3. Regarding houses,
land, special property, property serving defense and security: decisions of
competent authority on allocation or purchase of property; or confirmation of
polices authorities or defense authorities of property serving defense or
security.
4. Regarding houses and
land (property) provided as compensation or for relocation:
a) The decision on
expropriation of the old property and allocation of the new property issued by
a competent authority.
b) The certificate of LUR
and ownership of property on land of the person whose LUR is expropriated; the
certificate must be issued by a competent authority and does not contain
financial obligations.
In case the certificate
is not issued or lost even though registration fee has been fully paid:
documents proving payment of registration fee of the owner of the property
expropriated by the State, or confirmation of the authority responsible for
management of the property-related documents, or the decision on registration
fee exemption issued by a competent authority.
c) Invoices or the lawful
contract for LUR transfer or house sale enclosed with original copies of
documents proving the receipt of compensation provided by the expropriating
authority (in case of monetary compensation).
5. In case of replacement
of the certificate of LUR and ownership of property on land: documents proving
the replacement.
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a) The decision of
competent authority on equitization of the enterprise or re-arrangement of the
enterprise.
b) A list of assets
transferred from the enterprise to the joint stock company (in case of partial
equitization, a decision on transfer of the enterprise's assets) or to the new
enterprise under the enterprise re-arrangement decision issued by a competent
authority; or a report on inventory and re-valuation of the enterprise's
assets, including the assets on which registration fee is charged.
7. Regarding assets on
which registration fee has been paid that the organization or individual
receives after the full division, partial division, consolidation or merger:
a) Documents proving the
asset owner is a member of that organization (decision on establishment of the
organization or charter of the organization which includes the name of the
member that contributes the assets, or documents proving capital contribution
in the form of assets; or the Certificate of Business Registration that
contains the member's name and documents proving the capital contribution in
the form of assets).
b) The decision on full
division, partial division, consolidation or merger and distribution of assets
among contributing members.
c) Documents proving
registration fee payment (if registration fee is payable); or the registration
fee declaration which specifies that registration fee is exempted (if
registration fee is exempted); or the registration fee notice issue by the tax
authority of the transferor; or the certificate of right to ownership/enjoyment
of property in the name of the contributor (if registration fee is declared by
the organization to which capital is contributed); or the certificate of right
to ownership/enjoyment of property in the name of the dissolved organization
(if registration fee is declared by individuals to which the property is
distributed).
d) The business
cooperation contract (in case of capital contribution), or the decision on
distribution of assets by recording increases and decreases in capital issued
by a competent authority (in case of circulation of assets among subsidiaries
or within a unit).
8. For gratuitous houses,
solidarity houses, humanitarian houses: documents proving transfer of LUR and
house ownership between the donor and the beneficiary.
9. Regarding finance
lease assets:
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b) The finance lease
contract finalization record between the lessor and the lessee.
c) Certificates of right
to ownership, right to enjoyment of assets of the finance lease company.
10. Regarding bodywork,
chassis, engines that have to be replaced and re-register within warranty
period:
a) The warranty document.
b) Documents about
provision of the replacing asset and withdrawal of the replaced asset provided
by the seller for the buyer.
11.[8] For proving a family relationship, the tax authority
shall exploit information in the National Population Database in accordance
with Article 84 of this Circular to settle procedures for registration fee
exemption for the taxpayer. In case of failure to exploit the information about
citizens’ residence in the National Population Database, the tax authority
shall provide one of the following documents depending on the relationship:
Confirmation of residence information or Notice of personal identification
number and citizen information in the National Population Database, marriage
certificate, birth certificate, child adoption recognition decision issued by a
competent authority in accordance with regulations of law, or written
confirmation on the relationship provided by a competent authority.
12. In case a motor
vehicle has been registered and is issued with a military license plate by the
Ministry of National Defense, and then repurposed for business operation due
conversion of a state-owned enterprise into a joint stock company or
re-arrangement as prescribed by law:
a) The decision of the
Chief of the General Staff on use of the vehicle for military purposes (with
the aim of determining that the property which has been registered and granted
military registration number plates by the Ministry of National Defense is not
liable to or exempt from registration fee according to regulations).
b) The decision of
competent authority on equitization of the enterprise or re-arrangement of the
state-owned enterprise.
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13. Ships, speedboats,
container ships used for inland waterway passenger transports are eligible for
registration fee exemption according to their certificates of technical safety
and environmental safety issued by Vietnam Register. To be specific:
On the certificate of
technical safety and environmental safety issued by Vietnam Register, write:
a) For “Tàu chở khách tốc
độ cao (tàu khách cao tốc)” ("high-speed passenger train"):
a.1) In “công dụng” box:
write “tàu khách” ("passenger train").
a.2) In the section
"Chứng nhận phương tiện có đặc tính kỹ thuật và ngăn ngừa ô nhiễm được ghi
trong giấy chứng nhận này có trạng thái kỹ thuật thỏa mãn các yêu cầu của quy
phạm, quy định hiện hành và được trao cấp", write: VRH HSC; VRM HSC; or in
"Khả năng khai thác", write 30 km/h or more.
b) For container train,
write "chở công-ten-nơ" ("container transport") in purpose
section.
Article 62.
Application for tax exemption or reduction under Double Taxation Agreements
1. For foreign
contractors:
In addition to the tax
declaration dossier, the foreign contractor shall also prepare an application
for tax exemption or reduction under the Double Taxation Agreement.
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a.1) When calculating
provisional CIT, the taxpayer shall send the application for tax exemption or
reduction under the Double Taxation Agreement to the tax authority as the same
time as the payment of provisional corporate income tax. The application shall
contain:
a.1.1) The application
form No. 01/HTQT in Appendix I hereof;
a.1.2) The consular
legalized original copy (or authenticated copy) of the residence certificate
issued by the tax authority of the country of residence in the year preceding
the year in which the eligibility for tax exemption or reduction under the
Double Taxation Agreement is notified;
a.1.3) Copy of the
contract with the Vietnamese and foreign parties certified by the taxpayer;
a.1.4) The authorization
letter in case the taxpayer authorizes the legal representative to follow
procedures for application of the Double Taxation Agreement.
a.2) In case the taxpayer
already submitted the application for tax exemption or reduction under the
Double Taxation Agreement in the previous year, the taxpayer only needs to send
copies of the new contracts with Vietnamese and foreign organizations and
individuals (if any) that are certified by the taxpayer.
a.3) After finalizing
CIT, the taxpayer shall send the residence certificate that is granted consular
legalization in the tax year and confirmation of contract execution provided by
the contracting parties together with the CIT finalization form.
b) In case direct method
is applied:
b.1) For operating activities
and other incomes:
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b.1.1.1) The application
form No. 01/HTQT in Appendix I hereof;
b.1.1.2) The consular
legalized original copy (or authenticated copy) of the residence certificate
issued by the tax authority of the country of residence in the year preceding
the year in which the eligibility for tax exemption or reduction under the
Double Taxation Agreement is notified;
b.1.1.3) Copies of the
contract with the organizations and individuals in individual certified by the
taxpayer;
b.1.1.4) The
authorization letter in case the taxpayer authorizes the legal representative
to follow procedures for application of the Double Taxation Agreement.
b.1.2) In case of
securities trade without a contract, the taxpayer shall submit the certificate
of depository account for shares or bonds certified by the depository bank or
the securities company according to Form No. 01/TNKDCK in Appendix I hereof.
b.1.3) Regarding income
from capital transfer: The taxpayer shall also submit a copy (bearing the
taxpayer's certification) of the capital transfer contract, copy (bearing the
taxpayer's certification) of the investment certificate of the Vietnamese
company to which the foreign investor contribute capital.
b.1.4) In case the
foreign governmental authority earns income eligible for tax exemption
according to the loan interest clauses of the Double Taxation Agreement, the
taxpayer shall submit a copy (bearing the taxpayer's certification) of the loan
contract between the foreign governmental authority and the organization or
individual in Vietnam.
b.1.5) In case the
taxpayer already submitted the application for tax exemption or reduction under
the Double Taxation Agreement in the previous year, the taxpayer only needs to
send copies of the new business contracts with Vietnamese and foreign
organizations and individuals (if any) that are certified by the taxpayer.
b.1.6) Within 15 days
before the expiration of the employment contract in Vietnam or before the end
of the tax year, whichever comes first, the foreign contractor shall send the
consular legalized original copy (or authenticated copy) of the residence
certificate issued by the tax authority of the country in which the taxpayer
resides in the tax year to the Vietnamese party. Within 03 working days from
the receipt of the residence certificate, the Vietnamese party shall submit it
to the tax authority.
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b.2) For foreign
airlines:
b.2.1) Within 15 days
before operation of the flight market or before the first tax period of the
year, whichever comes first, the office in Vietnam of the foreign airline shall
send the tax authority an application for tax exemption or reduction under the Double
Taxation Agreement, which shall contain:
b.2.1.1) The application
form No. 01/HTQT in Appendix I hereof;
b.2.1.2) The consular
legalized original copy (or authenticated copy) of the residence certificate
issued by the tax authority of the country of residence in the year preceding
the year in which the eligibility for tax exemption or reduction under the
Double Taxation Agreement is notified;
b.2.1.3) Copy of the
flight permit which is issued by Civil Aviation Administration of Vietnam in
accordance with the Law on Civil aviation and certified by the taxpayer;
b.2.1.4) The
authorization letter in case the taxpayer authorizes the legal representative
to follow procedures for application of the Double Taxation Agreement.
b.2.2) In case the
taxpayer already submitted the application for tax exemption or reduction under
the Double Taxation Agreement in the previous year, the taxpayer only needs to
send the copy of the flight permit.
b.2.3) Within 15 days
before the termination of the employment contract in Vietnam or the end of the
tax, whichever comes first, the office in Vietnam of the foreign airline shall
send the consular legalized residence certificate and the statement of income
from international transport in case tickets are sold in Vietnam according to
Form No. 01-1/HKNN or Form No. 01-2/HKNN to the tax authority. These are the
basis for grant of exemption or reduction of CIT on international transport by
the foreign airliner.
b.3) For foreign
transport companies:
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b.3.1.1) The application
form No. 01/HTQT in Appendix I hereof;
b.3.1.2) The original
copy (or certified copy) of the residence certificate issued by the tax
authority of the foreign transport company's home country in the tax year
preceding the year in which the application is submitted. The copy must be
consular legalized.
b.3.2) The agent or
representative office of the foreign transport company shall retain documents
in accordance with the Law on Accounting, its elaborating Decrees and the Law
on Maritime; present them when requested by tax authorities.
b.3.3) In case the foreign
transport company or its agent authorizes a legal representative to follow
procedures for application of the Double Taxation Agreement, which shall
contain, the original authorization letter shall be included.
b.3.4) At the end of the
year, the foreign transport company or its agent shall send the tax authority
the residence certificate of the company in the year, which must be consular
legalized.
b.3.5) In case the
taxpayer already submitted the application for tax exemption or reduction under
the Double Taxation Agreement in the previous year, the foreign transport
company or its agent only needs to notifications of changes in Form No. 01/HTQT
of the previous year and provide supporting documents.
b.3.6) In case the
foreign transport company has agents in multiple provinces of Vietnam or the
agent of the foreign transport company has branches or representative offices
(hereinafter referred to as "branches") in multiple provinces of
Vietnam, the foreign transport company or its agent shall submit the consular
legalized original copy (or certified copy) of the residence certificate to the
Department of Taxation of the province where the agent is headquartered, send
consular legalized copies of the residence certificates to the Departments of
Taxation of the provinces where the branches are located and specify where the
original copy (or certified copy) is submitted in the written request for tax
exemption or tax reduction under the Double Taxation Agreement.
b.4) Foreign reinsurers
The foreign reinsurer
shall directly submit the application for Double Taxation Agreement application
in each year to all reinsurance contracts that have been concluded or will be
concluded in the year. The foreign reinsurer may authorize tax agents,
representative offices in Vietnam or a Vietnamese reinsurer to submit the
application, in which case the foreign reinsurer shall submit 02 applications,
including a draft application and an official application. To be specific:
b.4.1) Draft application: 05 days before the date of conclusion of the contract
or 05 days after execution of the contract; 05 days before payment, whichever
comes first, the foreign reinsurer shall submit to the tax authority the draft
application together with relevant documents. The foreign reinsurer that has a representative
office in Vietnam shall submit the application at the Department of Taxation of
the province where the representative office is located. In case the foreign
reinsurer does not have a representative office in Vietnam:
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b.4.1.2) In case the
foreign reinsurer authorizes a legal representative in Vietnam (tax agent,
audit company or the first Vietnamese reinsurer that concludes the contract) to
submit the application, it shall be submitted to the Department of Taxation of
the province where the legal representative registers to pay tax.
b.4.1.3) The draft
application shall include: The application form No. 01/TBH-TB in Appendix I
hereof; consular legalized original copy (or authenticated copy) of the
residence certificate issued by the tax authority of the country of residence
in the year preceding the year in which the draft application is submitted; a
list of reinsurance contracts that have been or are expected to be concluded
according to Form No. 01-1/TBH-TB in Appendix I hereof, the authorization
letter in case the taxpayer authorizes a legal representative to follow
procedures for application or the Double Taxation Agreement.
b.4.2) An official
application shall contain: Within the first quarter of the next year, the
foreign reinsurer shall submit the official application and relevant documents
to the tax authority together in the same manner as the submission of the draft
application.
The official application
shall include: The application form No. 02/TBH-TB in Appendix I hereof;
original copy (or authenticated copy) of the residence certificate issued by
the tax authority of the country of residence which is consular legalized in
the same year; copies of reinsurance contracts that are executed in the year
(including the contracts in the plan and the contracts that are not in the plan
sent to the tax authority) but have not been sent to the tax authority; the
list of contracts according to Form No. 02-1/TBH-TB in Appendix I hereof. When
submitting the official application, the taxpayer shall classify the contracts
and send a list of contracts that are sorted by type (under certain criteria);
each type of contract shall have a copy certified by the taxpayer for use as a
model contract. The taxpayer shall be responsible for this; The authorization
letter in case the taxpayer authorizes a legal representative to follow
procedures for application or the Double Taxation Agreement.
c) In case combined
method is applied:
c.1) Within 15 days
before the deadline for tax declaration, the foreign contractor shall submit
the application to the tax authority that granted taxpayer registration. The
application shall contain:
c.1.1) The application
form No. 01/ HTQT in Appendix I hereof;
c.1.2) The original copy
(or certified copy) of the residence certificate issued by the tax authority of
the country of residence in the tax year preceding the year in which the
application is submitted. The copy must be consular legalized;
c.1.3) Copy of the
contract with the organizations and individuals in individual certified by the
taxpayer;
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c.2) In case the taxpayer
already submitted the application for tax exemption or reduction under the
Double Taxation Agreement in the previous year, the taxpayer only needs to send
copies of the new business contracts with Vietnamese and foreign organizations
and individuals (if any) that are certified by the taxpayer.
c.3) Within 15 days
before the expiration of the employment contract in Vietnam or before the end
of the tax year, whichever comes first, the foreign contractor shall send the
residence certificate that is consular legalized in the same tax year to the
tax authority where taxpayer registration is granted.
c.4) In case the
residence certificate is still unavailable, the foreign contractor shall make a
commitment to send the consular legalized residence certificate in the quarter
succeeding the end of the tax year.
2. For foreign
individuals:
a) Regarding individuals
who are foreign residents, earns income from salaries, remunerations, business
operation, capital investment, copyright, real estate transfer, capital
transfer, securities transfer, independence practice and other incomes and pays
tax via the Vietnamese party;
a.1) Within 15 days
before execution of the contract with the Vietnamese party, the foreign
individual shall send the Vietnamese party an application for tax exemption or
reduction under the Double Taxation Agreement, which shall be submitted to the
supervisory tax authority of the Vietnamese party together with the first tax
declaration dossier. The application shall contain:
a.1.1) The application
form No. 01/HTQT in Appendix I hereof;
a.1.2) The original copy
(or certified copy) of the residence certificate issued by the tax authority of
the country of residence in the tax year preceding the year in which the
application is submitted. The copy must be consular legalized;
a.1.3) Copy of the
employment contract with the overseas employer bearing the individual's
signature (if any);
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a.1.5) Copy of the
passport used for entry into Vietnam bearing the individual's signature;
a.1.6) Copies of the
business registration certificate or practice certificate, tax registration
certificate issued by the country of residence if the individual earns income
from independence practice (as a physician, lawyer, engineer, architecture,
dentist, accountant) bearing the taxpayer's signature;
a.1.7) Copy of the
business registration certificate or practice certificate issued by Vietnamese
authorities (required by Vietnam's law) if the individual earns income from
independence practice (as a physician, lawyer, engineer, architecture, dentist,
accountant) bearing the taxpayer's signature;
a.1.8) Copies of the
contract with the Vietnamese organizations and individuals bearing the
taxpayer's signature. To be specific:
a.1.8.1) In case of real
estate transfer: copies of the real estate transfer contract.
a.1.8.2) In case of
capital transfer: copies of the capital transfer contract; investment
certificate of the Vietnamese company to which the foreign investor contribute
capital. The copies must bear the taxpayer's signature.
a.1.8.3) In case of
securities transfer: Copy of the securities trade contract. In case
securities are traded without a contract, the taxpayer shall submit the
certificate of depository account for shares or bonds certified by the
depository bank or the securities company according to Form No. 01/TNKDCK in
Appendix I hereof.
a.1.9) The authorization
letter in case the taxpayer authorizes the legal representative to follow
procedures for application of the Double Taxation Agreement.
a.2) In case the taxpayer
already submitted the application for tax exemption or reduction under the
Double Taxation Agreement in the previous year, the taxpayer only needs to send
copies of the new employment contracts with Vietnamese and foreign
organizations and individuals (if any).
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a.4) In case the
residence certificate is still unavailable, the foreign individual shall make a
commitment to send the residence certificate in the quarter succeeding the end
of the tax year.
a.5) In case the
individual belongs to a country or territory that has entered into a Double
Taxation Agreement with Vietnam and does not have the residence certificate,
the passport copy may be provided instead.
a.6) In case it is not
determined that whether the individual is a resident of the foreign country or
territory when the passport copy is submitted, the individual shall make a
commitment to send the passport copy in the first quarter of the succeeding
year.
b) Regarding athletes and
artists who are foreign residents and earn income from art performance or sport
activities in Vietnam:
b.1) Within 15 days
before execution of the contract (or the art/sport exchange program) with the
Vietnamese party, the foreign individual shall send the Vietnamese party an
application for tax exemption or reduction under the Double Taxation Agreement,
which shall be submitted to the supervisory tax authority of the Vietnamese
party together with the first tax declaration dossier. The application shall
contain:
b.1.1) The application
form No. 01/HTQT in Appendix I hereof;
b.1.2) The original copy
(or certified copy) of the residence certificate issued by the tax authority of
the country of residence in the tax year preceding the year in which the
application is submitted. The copy must be consular legalized;
b.1.3) A certificate
issued by the Vietnamese representative authority in the art/sport exchange
program regarding the activities and the income to be granted tax exemption
under the Double Taxation Agreement;
b.1.4) The authorization
letter in case the taxpayer authorizes the legal representative to follow
procedures for application of the Double Taxation Agreement.
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b.3) In case the
residence certificate is still unavailable, the foreign individual shall make a
commitment to send the residence certificate in the quarter succeeding the end
of the tax year.
b.4) In case there is not
employment contract with the overseas employer or with the Vietnamese employer,
the taxpayer may submit the designation letter or any document that is
equivalent to an employment contract to the tax authority.
b.5) In case the
individual belongs to a country or territory that has entered into a Double
Taxation Agreement with Vietnam and does not have the residence certificate,
the passport copy may be provided instead. The individual shall make a
declaration and take responsibility for the unavailability of the residence
certificate in the written request for tax exemption or reduction under the
Double Taxation Agreement.
b.6) In case it is not
determined that whether the individual is a resident of the foreign country or
territory when the passport copy is submitted, the individual shall make a
commitment to send the passport copy in the first quarter of the succeeding
year.
c) Regarding individuals
who are foreign residents, whose incomes are earned from salaries,
remunerations, business operation, receipt of inheritance, gift in Vietnam,
paid by overseas organizations and individuals (including non-resident
individual earning income in Vietnam but receiving income overseas)
c.1) On the date of
submission of the first tax declaration dossier, the individual who is a
foreign resident shall directly or authorize another entity in Vietnam to
submit the application for tax exemption or reduction under the Double Taxation
Agreement to the Department of Taxation of the province in which the individual
works or does business. The application shall contain:
c.1.1) The application
form No. 01/ HTQT in Appendix I hereof;
c.1.2) The original copy
(or certified copy) of the residence certificate issued by the tax authority of
the country of residence in the tax year preceding the year in which the
application is submitted. The copy must be consular legalized;
c.1.3) A copy of the
employment contract or legal documents proving origin of the income or the
right to receive the inheritance or the gift, or copies of the business
contracts with Vietnam organizations and individuals (if income is earned from
business operation) bearing the individual's signature;
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c.1.5) Copies of the
business registration certificate or practice certificate, tax registration
certificate issued by the country of residence if the individual earns income
from independence practice (as a physician, lawyer, engineer, architecture,
dentist, accountant) bearing the taxpayer's signature;
c.1.6) The authorization
letter in case the taxpayer authorizes the legal representative to follow
procedures for application of the Double Taxation Agreement.
c.2) In case the taxpayer
already submitted the application for tax exemption or reduction under the
Double Taxation Agreement in the previous year, the taxpayer only needs to send
copies of the new employment contracts with Vietnamese and foreign
organizations and individuals (if any).
c.3) Within 15 days
before the expiration of the employment contract in Vietnam or before the end
of the tax year, whichever comes first, the individual shall directly or
authorize another entity in Vietnam to send the residence certificate of the
same tax year to the supervisory tax authority of the area where the individual
works or does business.
c.4) In case the
residence certificate is still unavailable, the foreign individual shall make a
commitment to send the residence certificate in the quarter succeeding the end
of the tax year.
c.5) In case the
individual belongs to a country or territory that has entered into a Double
Taxation Agreement with Vietnam and does not have the residence certificate,
the passport copy may be provided instead.
c.6) In case it is not
determined that whether the individual is a resident of the foreign country or
territory when the passport copy is submitted, the individual shall make a
commitment to send the passport copy in the first quarter of the succeeding
year.
d) Regarding individuals
who are Vietnamese resident and are eligible for exemption or reduction of tax
on incomes from serving the Government, incomes of university and vocational
school students, incomes of teachers, professors and researchers
d.1) Within 15 days
before execution of the contract with the Vietnamese party, the foreign
individual shall send the Vietnamese party an application for tax exemption or
reduction under the Double Taxation Agreement, which shall be submitted to the
supervisory tax authority of the Vietnamese party together with the first tax
declaration dossier. The application shall contain:
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d.1.2) The original copy
(or authenticated copy) of the residence certificate issued by the tax
authority in the year preceding the year in which the eligibility for tax
exemption or reduction under the Double Taxation Agreement is notified.
d.1.3) A certificate
issued by the Vietnamese representative authority about the income-generating
activities;
d.1.4) The authorization
letter in case the taxpayer authorizes the legal representative to follow
procedures for application of the Double Taxation Agreement.
3. Deduction of tax paid
overseas from tax payable in Vietnam
If the organization or
individual that is a Vietnamese resident has paid tax in the country that
entered into the Double Taxation Agreement with Vietnam and the tax was paid in
accordance with the foreign country's law and the Double Taxation agreement, it
will be deducted from the tax payable in Vietnam. Deduction procedures:
a) The taxpayer shall
send an application for tax deduction (or tax cancellation) to the supervisory
tax authority. The application shall contain:
a.1) The application form
No. 02/HTQT in Appendix I hereof which shall contain information about the
transactions that are relevant to the deducted tax.
a.2) Other documents
according to the deduction method. To be specific:
a.2.1) Direct deduction:
The tax paid in the foreign country shall be directly deducted from the tax
payable in Vietnam under the Double Taxation Agreement.
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a.2.1.2) Copies of
overseas tax payment documents certified by the taxpayer;
a.2.1.3) Original
certification of tax payment issued by the foreign tax authority.
a.2.2) In case of presumptive
tax deduction: In case the taxpayer, pursuant to the foreign country's law, is
eligible for exemption or reduction of tax as a special treatment, the tax that
was supposed to be paid in the foreign country may be deducted from the tax
payable in Vietnam under the Double Taxation Agreement.
a.2.2.1) Copies foreign
tax form certified by the taxpayer;
a.2.2.2) Copies of the
business registration certificate or legal documents confirming the overseas
business operation practice certified by the taxpayer;
a.2.2.3) A confirmation
letter issued by foreign competent authorities of the exempted or reduced tax
and confirmation procedures the request for deduction of presumptive tax is
conformable with the Double Taxation Agreement and the law of relevant Member
States.
a.2.3) Indirect
deduction: The taxpayer has paid the CIT on the income before it is distributed
to the taxpayer in the foreign country and it may be deducted from the tax
payable in Vietnam under the Double Taxation Agreement.
a.2.3.1) Legal documents
proving the relationship and capital contribution proportion of the applicant;
a.2.3.2) Copies foreign
tax form of the company to which the capital is contribute and that distributes
dividends (the copies must be certified by the taxpayer);
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a.2.3.4) Confirmation of
issued by the foreign tax authority of the distributed share premium and the
CIT paid by the company before dividend distribution.
a.3) The authorization
letter in case the taxpayer authorizes the legal representative to follow
procedures for application of the Double Taxation Agreement.
b) Within 10 working days
from the receipt of the satisfactory application prescribed in Point a of this
Clause. The tax authority shall consider permitting deduction of the tax paid
in the foreign country from the amount of tax payable in Vietnam in accordance
with the Double Taxation Agreement and regulations of this Circular. The 10-day
time limit does not include the time needed for providing explanation and
supplementation of the application.
4. Request for
application of mutual agreement procedures under a Double Taxation Agreement:
a) In case a taxpayer
that is a Vietnamese resident may submit the request for application of the
mutual agreement procedures to a Vietnamese tax authority if the taxpayer finds
that the foreign tax authority's action has or will render the tax payment
unconformable with the Double Taxation Agreement. The taxpayer that is a
foreign resident shall submit the request to the tax authority of the country
of residence.
b) This guidance does not
include mutual agreement procedures of Advance Pricing Agreements (APA).
c) The taxpayer may
request application of mutual agreement procedures within the time limit
specified in the mutual agreement procedures clauses of each Double Taxation
Agreement.
d) The taxpayer shall
send the following documents to request application of bilateral agreement to
the General Department of Taxation. The application shall contain:
d.1) The application form
No. 01/DTA-MAP in Appendix I hereof;
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d.3) Documents that are
relevant to the tax obligations notice issued by the foreign tax authority;
d.4) Documents
determining the price of the related-party transactions of the tax period in
which application of mutual agreement procedures is requested (for mutual
agreement procedures related to determination of transfer prices);
d.5) Information,
documents, contracts, detailed description of the transactions and activities
that are relevant to determination of tax obligations, the applicant's
reasoning for application of mutual agreement procedures and analysis of
determination of tax obligations;
d.6) Documents proving
tax payment in case the applicant has paid the tax related to the application
of mutual agreement procedures;
d.7) Copy of the written
request for application of mutual agreement procedures and enclosed documents
in case the applicant has submitted or will submit the request for application
of mutual agreement procedures to the foreign tax authority;
d.8) Copy of the
complaint and enclosed documents in case the applicant has filed or will file
the complaint following other complaint settlement mechanism within and outside
of Vietnam, and the complaint settlement result (if any).
dd) The General
Department of Taxation shall receive the request for application of mutual
agreement procedures submitted taxpayers that are Vietnamese residents and
execute the mutual agreement procedures with the foreign tax authority in
accordance with the Double Taxation Document.
Article 63.
Application for tax exemption or reduction under an international treaty that
is not a Double Taxation Agreement
1. In case the foreign
organization or individual directly registers and pays tax to the tax
authority:
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a.1) The application form
No. 01/DUQT in Appendix I hereof which is confirmed by the authority that
proposed the conclusion of the international treaty;
a.2) Copy of the
international treaty;
a.3) Copy of the contract
with the Vietnamese party certified by the foreign party or the authorized
representative;
a.4) Summary of the
contract certified by the foreign party or the authorized representative.
The summary shall include: names of the contract and its articles; scope of the
contract and tax obligations specified in the contract;
a.5) The authorization letter
in case the foreign party authorizes a Vietnamese organization or individual to
follow procedures for tax exemption or reduction. The authorization letter must
bear signatures of the representatives of both parties.
b) In special cases where
the contract between the foreign party and the Vietnamese party cannot be
provided, the foreign party shall submit documents that are equivalent to the
contract and provide explanation in Form No. 01/DUQT.
2. In case the foreign
party does not directly registers and pays tax to the tax authority:
a) The foreign party
shall perform the following tasks:
a.1) On the date of
contract conclusion, send the Vietnamese party the application for tax
exemption or reduction. The application shall contain:
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a.1.2) Copy of the
international treaty;
a.1.3) Copy of the
contract with the Vietnamese party certified by the foreign party or the
authorized representative;
a.1.4) Summary of the
contract certified by the foreign party or the authorized representative. The
summary shall include: names of the contract and its articles; scope of the
contract and tax obligations specified in the contract;
a.1.5) The authorization
letter in case the foreign party authorizes a Vietnamese organization or
individual to follow procedures for tax exemption or reduction. The
authorization letter must bear signatures of the representatives of both parties.
a.2) In special cases
where the contract between the foreign party and the Vietnamese party cannot be
provided, the foreign party shall submit documents that are equivalent to the
contract and provide explanation in the application form.
b) The Vietnamese party
shall:
Within 03 working days
from the receipt of the application from the foreign party, the Vietnamese
party shall send the application to the tax authority that granted taxpayer
registration to the Vietnamese party.
Article 64. Time
limits and return of results
1. Time limit for
processing an application for tax exemption or reduction:
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In case a site inspection
is necessary for processing the application, within 40 days from the receipt of
the satisfactory application, the tax authority shall issue a decision on tax
exemption or reduction or send the taxpayer a notice of ineligibility for tax
exemption or reduction.
In case the tax authority
receives the application for tax exemption or reduction and the tax declaration
dossier via the single-window system, within 05 working days from the receipt
of the satisfactory application via the single-window system, the tax authority
shall determine the amount of tax eligible for tax exemption or reduction or
send the taxpayer a notice of ineligibility for tax exemption or reduction.
2. Return of results
a)
In case the tax authority directly receives the application:
a.1)
Issue the decision on tax exemption or reduction according to Form No. 03/MGTH
in Appendix I hereof if the taxpayer is eligible for tax exemption or reduction
(except the case specified in Point a.3 Clause 2 of this Article);
a.2)
Issue the notice of ineligibility for tax exemption or reduction according to
Form No. 04/MGTH in Appendix I hereof and provide explanation if the taxpayer
is ineligible for tax exemption or reduction (except the case specified in
Point a.3 Clause 2 of this Article);
a.3)
Issue the notice of the taxpayer's eligibility or ineligibility for tax
exemption or reduction under the Double Taxation Agreement or another
international treaty according to Form No. 03-1/MGTH in Appendix I hereof;
In
case additional information or documents are needed while processing the
application for tax exemption or reduction, the tax authority shall send a
request according to Form No. 01/TB-BSTT-NNT enclosed with Decree No. 126/2020/ND-CP to
the taxpayer.
b)
In case the tax authority receives the application for tax exemption or
reduction together with the tax declaration dossier using the single-window
system:
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b.2)
Issue the notice of ineligibility for tax exemption or reduction according to
Form No. 04/MGTH in Appendix I hereof and provide explanation if the taxpayer
is ineligible for tax exemption or reduction. In case additional information or
documents are needed while processing the application for tax exemption or reduction,
the tax authority shall send a request according to Form No. 01/TB-BSTT-NNT
enclosed with Decree No. 126/2020/ND-CP to the receiving authority.
c) In the case of tax
exemption specified in Point a Clause 2 Article 79 of the Law on Tax
Administration: the tax authority shall issue a list of households and
individuals that are eligible for tax exemption according to Form No. 05/MGTH
in Appendix I hereof.
Article 65.
Applications for cancellation of unpaid tax, late payment interest and fines
1.
Procedures for processing applications for cancellation of unpaid tax, late
payment interest and fines
a)
Pursuant to Clause 1 Article 87 of the Law on Tax Administration, the
supervisory tax authority of the taxpayer shall prepare an application for
cancellation of unpaid tax, late payment interest and fines and send it to the
superior authority in the following order:
a.1)
If the application is prepared and sent by a sub-department of taxation and
processed by the Department of Taxation:
a.1.1)
In case of ineligibility for debt cancellation, the Department of Taxation
shall send a notice to the sub-department of taxation according to Form No.
02/XOANO in Appendix I hereof;
a.1.2)
In case of eligibility for debt cancellation but inadequate documents, the
Department of Taxation shall send a notice to the sub-department of taxation
according to Form No. 03/XOANO in Appendix I hereof;
a.1.3)
In case of eligibility for debt cancellation and adequate documents, the
Department of Taxation prepare a written request and draft a debt cancellation
decision according to 04/XOANO in Appendix I hereof, send them and the
application to the People’s Committee of the province for consideration and
decision.
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In
case of eligibility for debt cancellation and adequate documents, the
Department of Taxation prepare a written request and draft a debt cancellation
decision according to 04/XOANO in Appendix I hereof, send them and the
application to the People’s Committee of the province for consideration and
decision.
b)
Pursuant to Clause 2, Clause 3 and Clause 4 Article 87 of the Law on Tax
Administration, the supervisory tax authority of the taxpayer shall prepare the
application for debt cancellation and send it to the superior authority in the
following order:
b.1)
In case of applying for cancellation of unpaid tax, late payment interest and
fines that are worth from 05 billion VND to less than 10 billion VND:
b.1.1)
The sub-department of taxation shall prepare and send the application to the
Department of Taxation for processing in accordance with Point a.1 of this
Clause. In case of ineligibility, the Department of Taxation shall send a
notice to the sub-department of taxation according to Form No. 02/XOANO in
Appendix I hereof. In case of eligibility, the Department of Taxation shall
send a written request and the application to the General Department of
Taxation.
b.1.2)
The Department of Taxation shall prepare applications for taxpayer under its
direct management and send them to General Department of Taxation for
consideration and decision.
b.1.3)
The application shall be processed by General Department of Taxation as
follows:
b.1.3.1)
In case of ineligibility for cancellation, General Department of Taxation shall
send a notice to the Department of Taxation according to Form No. 02/XOANO in
Appendix I hereof;
b.1.3.2)
In case of eligibility but inadequate documents, General Department of Taxation
shall send a notice to the Department of Taxation according to Form No. 03/XOANO
in Appendix I hereof;
b.1.3.3)
In case of eligibility and adequate documents, General Department of Taxation
shall issue a debt cancellation decision according to 05/XOANO in Appendix I
hereof.
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b.2.1)
The sub-department of taxation and Department of Taxation shall prepare and
send the application in accordance with Point b.1 of this Clause;
b.2.2)
The application shall be processed by General Department of Taxation as
follows:
b.2.2.1)
In case of ineligibility or supplementary documents are needed, General
Department of Taxation shall send a notice to the Department of Taxation in
accordance with Point b.1 of this Clause;
b.2.2.2)
In case of eligibility and adequate documents, General Department of Taxation
shall draft a debt cancellation decision according to 06/XOANO in Appendix I
hereof, and then submit it to the Ministry of Finance for consideration and
decision.
b.3)
In case of applying for cancellation of unpaid tax, late payment interest and
fines that are worth 15 billion VND or more:
b.3.1)
The sub-department of taxation, the Department of Taxation and General
Department of Taxation shall prepare and send the application in accordance
with Point b.1 of this Clause;
b.3.2)
In case of eligibility and adequate documents, General Department of Taxation
shall draft a debt cancellation decision according to 07/XOANO in Appendix I
hereof, and then submit it to the Ministry of Finance for consideration and
decision.
2.
Application for cancellation of unpaid tax, late payment interest and fines
a)
In case an enterprise or cooperative is declared bankrupt according to Clause 1
Article 85 of the Law on Tax Administration, the application shall contain:
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a.2)
The decision on bankruptcy of the enterprise or cooperative (original copy or a
copy certified by the tax authority);
a.3)
The enforcement official's documents about division of assets specifying the
recovered and unrecovered tax debt (original copies or copies certified by the
tax authority);
a.4)
The decision on suspension of the decision to declare bankrupt issued by a
civil judgment enforcement authority (original copy or copy certified by the
taxpayer);
a.5)
The notice of tax debt at the time of applying for debt cancellation (original
copy or a copy certified by the tax authority).
b)
In case an individual is dead or declared dead or incapacitated by the Court
according to Clause 2 Article 85 of the Law on Tax Administration, the
application shall be prepared as follows:
b.1)
In case the individual is dead or declared dead by the Court:
b.1.1)
The application form No. 01/XOANO in Appendix I hereof;
b.1.2)
The death certificate, death notice, or declaration of death issued by the
court or equivalent document according to regulations of law on civil
registration (original copy or a copy certified by the tax authority);
b.1.3)
Documents showing that the deceased does not have property, including
inheritance issued by the People’s Committee of the last commune where the
deceased resides (original copy or a copy certified by the tax authority).
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b.2)
In case a person is considered incapacitated by law:
b.2.1)
The application form No. 01/XOANO in Appendix I hereof;
b.2.2)
The court's declaration that the person in incapacitated (original copy or a
copy certified by the tax authority);
b.2.3)
Documents showing that the deceased does not have property, including
inheritance issued by the People’s Committee of the last commune where the
deceased resides (original copy or a copy certified by the tax authority).
b.2.4)
The notice of tax debt at the time of applying for debt cancellation (original
copy or a copy certified by the tax authority).
c)
Regarding debts of tax, late payment interest and fines that have been overdue
for more than 10 years according to Clause 3 Article 85 of the Law on Tax
Administration, the application shall contain:
c.1)
The application form No. 01/XOANO in Appendix I hereof;
In
case of debt cancellation for individuals, individual businesses, household owners,
household businesses, sole proprietorship owners and single-member limited
liability company owners, the application form shall include the following
information: Full name, ID number, passport or other ID papers of the
individual.
c.2)
The document issued by the supervisory tax authority requesting the business
registration authority or competent authority to revoke the Certificate of
Enterprise Registration, Certificate of Business Registration, Certificate of
Cooperative Registration, Investment Certificate, License for Establishment and
Operation, or practice certificate (original copy or a copy certified by the
tax authority);
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c.4)
The notice of tax debt at the time of applying for debt cancellation (original
copy or a copy certified by the tax authority).
c.5)
The decision on enforcing the implementation of the tax decision or documents
proving that the enforcement measures have been implemented (original copy or
copy certified by the taxpayer);
c.6)
A document certified by the People’s Committee of the commune showing that the
taxpayer does not have property and no longer operates business in the
(original copy or a copy certified by the tax authority).
Article 66. Tax
payment in instalments
1.
Procedures for processing applications for tax payment in instalments
a)
The taxpayer shall prepare the application for tax payment in instalments in
accordance with Clause 2 of this Article and send it to the supervisory tax
authority.
b)
In case the application is not satisfactory, within 03 working days from the
receipt of the application, the tax authority shall send a notification to the
taxpayer according to Form No. 01/TB-BSTT-NNT enclosed with Decree
No. 126/2020/ND-CP and request the taxpayer to provide explanation or
supplement the application.
In
case the application is satisfactory, within 10 working days from the receipt
of the application, the tax authority shall issue:
b.1) A notice of rejection according to Form No. 03/NDAN in
Appendix I hereof if the guarantee letter is suspected to be illegal, and Form
No. 05/NDAN in Appendix I hereof to the guarantor requesting the guarantor to
provide confirmation to the tax authority within a specific period time as
prescribed by law;
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2.
Application for tax payment in instalments
a)
The application form No. 01/NDAN in Appendix I hereof;
b)
The guarantee letter according to regulations of law on guarantee, which shall
contain the declaration the guarantor will pay the tax in case the taxpayer
fails to pay tax on schedule;
c)
The decision on enforcing the implementation of the tax decision (if any).
3.
The number of instalments and the amount of tax to be paid in instalments
a)
The amount of tax to be paid in instalments must not exceed the amount
guaranteed by the credit institution.
b)
The taxpayer may pay tax in instalments for up to 12 months and within the
effective period of the guarantee letter.
c)
The taxpayer may pay tax in monthly instalments; each instalment must be at
least the average tax paid monthly. The taxpayer shall determine the late
payment interest and pay as the same time as the instalment.
4.
Time limit for tax payment in instalments
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Chapter VII
TAXPAYER INFORMATION
Article 67.
Development of infrastructure of information technology and software serving
collection, processing and management of taxpayer information
1.
The taxpayer information system shall be developed and managed uniformly from
central to local government in order to promptly serve tax administration and
other state management tasks; meet socio-economic development requirements;
ensure safety, confidentiality and national security; comply with technical
regulations and standards for information technology.
2.
Infrastructure of the taxpayer information system includes: servers, storage
and backup devices, connection, networking devices, security devices (or
software), synchronization devices, peripheral devices, auxiliary devices,
local networks and public network, infrastructure management services.
3.
The software system for collection, processing and management of taxpayer
information includes: operating system, database administration system, open
source software, commercial software, internal software.
Article 68.
Collection, processing and management of taxpayer information
1.
Collection of taxpayer information
Taxpayer
information shall be collected and updated in a timely manner in order to
ensure accuracy and objectivity. Information shall be collected from taxpayers,
relevant organizations and individuals that are responsible for provision of
taxpayer information as prescribed in Article 97 and Article 98 of the Law on
Tax Administration, Articles 26 through 28 of Decree No. 126/2020/ND-CP ,
and other relevant regulations of law.
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The
tax authority shall process taxpayer information and save it in the database
following procedures. Information processing includes the following tasks:
a)
Inspect, assess compliance to regulations and procedures for collecting
information and data;
b)
Inspect, assess legal basis and reliability of information and data;
c)
Consolidate, arrange, sort, process information and data following procedures;
d)
Regarding information and data updated from databases of relevant organizations
and individuals, the information providers shall be responsible for the
accuracy of the information and data provided.
3.
Management of taxpayer information system.
Tax
authorities shall manage taxpayer information system as follows:
a)
Taxpayer information shall be managed, used, shared electronically for proper
purposes and in accordance with regulations of law;
b)
Taxpayer information shall be exchanged among information systems of Ministries,
central authorities, local authorities and relevant organizations as per
regulations;
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d)
Formulate and promulgate regulations on composition of taxpayer data, method
for transmission of information with tax authorities as the basis for
development of uniform information technology systems;
dd)
Establish procedures for uniform update, processing and use of the taxpayer
information system;
e)
Grant access to the taxpayer information system; manage the connection and
exchange of data with databases of Ministries, central authorities and local
authorities.
Article 69. Provision
of information; fixing errors; scrutinizing and adjusting information
1. Provision of
information for taxpayers
The supervisory tax
authority shall send information about taxpayers' fulfillment of tax
obligations nationwide via electronic tax transaction accounts of taxpayers on
the website of General Department of Taxation, including: processing of amounts
paid, unpaid, overpaid, cancelled, refundable, refunded; refundable amounts in
the previous months, amounts payable, overpaid amounts and refundable amounts
recorded in the tax administration system.
2. Errors in information
about payments to state budget shall be scrutinized and adjusted (hereinafter
referred to as "scrutiny") in the following cases:
a) The taxpayer discovers
that information on the tax administration system which is periodically
provided by the tax authority according to Clause 1 of this Article is
different from the taxpayer's information.
b) The taxpayer discovers
that information on the state budget payment documents is incorrect, in which
case the revision shall be subject to the following restrictions:
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b.2) Do not revise
information about the total amount and type of money on these documents.
b.3) It is not the case
of offsetting overpaid amounts or requesting tax refunds specified in Article
25 and Article 42 of this Circular.
c) The error is
discovered by the tax authority or a competent authority.
d) State Treasury
discovers the errors or is scrutinizing the amounts recorded into revenues
pending processing of the tax authority.
dd) The commercial bank
where the State Treasury opens the account or the commercial bank where the
taxpayer opens the account (in case the amount is transferred to State Treasury
via the bank) discovers the error in the information about payments to state
budget which has been transferred to the State Treasury.
e) The commercial bank or
the payment service provider through which the taxpayer makes the payment to
state budget discovers the error in the information about payments to state
budget which has been transferred to the commercial bank where the State
Treasury opens the account.
g) The tax authority or
competent authority discovers errors in information exchanged between the
authorities.
3. An application for
scrutiny shall include:
a) The application form
No. 01/TS in Appendix I hereof.
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4. Procedures:
a) Processing
applications for scrutiny at the tax authority:
a.1) In case the taxpayer
discovers the errors mentioned in Point a Clause 2 of this Article:
a.1.1) The taxpayer shall
send the application to the tax authority in accordance with Clause 5 of this
Article.
a.1.2) Within 03 working
days from the receipt of the satisfactory application, the tax authority shall
compare information provided by the taxpayer with data on the tax
administration system.
In case information about
the taxpayer's fulfillment of tax obligations on the tax administration system
is erroneous (according to the tax declaration dossier accepted by the tax
authority, documents about payments to state budget, other decisions and
documents issued by the tax authority and competent authorities), the tax
authority shall revise information and send the result to the taxpayer
according to Form No. 01/TB-TS in Appendix I hereof.
Regarding errors in
information about payments to state budget according to state budget payment
documents, within 01 working day from the receipt of the satisfactory
application, the tax authority shall issue Form No. C1-07a/NS or C1-07b/NS
(enclosed with a Circular of the Ministry of Finance) and send it to State
Treasury for revision. Pursuant to the revisions sent via the website of
General Department of Taxation, the tax authority shall record the revised
information, adjust the late payment interest, which is increased or decreased,
and send the result to the taxpayer according to Form No. 01/TB-TS in Appendix
I hereof.
In case information about
the taxpayer's fulfillment of tax obligations on the tax administration system
is correct (according to the tax declaration dossier accepted by the tax
authority, documents about payments to state budget, other decisions and
documents issued by the tax authority and competent authorities), the tax
authority shall send a notice of no revisions according to Form No. 01/TB-TS in
Appendix I hereof and provide explanation. In case of inadequate information,
the tax authority shall send a request for supplementary information according
to Form No. 01/TB-BSTT-NNT enclosed with Decree No. 126/2020/ND-CP. The time
needed for provision of supplementary information shall not be included in the
application processing time. After receiving supplementary information from the
taxpayer, revise information if it is erroneous.
a.2) In case the taxpayer
discovers the errors mentioned in Point b Clause 2 of this Article:
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a.2.1) In case
information must be revised according to Point b Clause 2 of this Article,
within 02 working days from the receipt of the satisfactory application, the
tax authority shall issue Form No. C1-07a/NS or C1-07b/NS (enclosed with a
Circular of the Ministry of Finance) and send it to State Treasury for
revision. Pursuant to the revisions sent via the website of General Department
of Taxation, the tax authority shall record the revised information, adjust the
late payment interest, which is increased or decreased, and send the result to
the taxpayer according to Form No. 01/TB-TS in Appendix I hereof.
a.2.2) In case
information cannot be revised, the tax authority shall issue a notice of no
revisions according to Form No. 01/TB-TS in Appendix hereof and provide
explanation, or send a request for supplementary information according to Form
No. 01/TB-BSTT-NNT enclosed with Decree No. 126/2020/ND-CP. The time needed for
provision of supplementary information shall not be included in the application
processing time. After receiving supplementary information from the taxpayer,
revise information if the conditions specified in Point b Clause 2 of this
Article are fully satisfied.
a.3) In case the tax
authority discovers the errors mentioned in Point c Clause 2 of this Article,
the tax authority shall issue Form No. C1-07a/NS or C1-07b/NS (enclosed with a
Circular of the Ministry of Finance) and send it to State Treasury for
revision.
b) Processing
applications for scrutiny at State Treasury:
b.1) In case revisions
are made by State Treasury at the request of the tax authority according to
Point a of this Clause: Within 02 working days from the receipt of the tax
authority's request, the State Treasury shall carry the scrutiny, revise
information, and send the revised documents to the tax authority as per
regulations.
b.2) In case the State
Treasury discovers the errors or needs to provide supplementary information
about state budget revenues according to Point d Clause 2 of this Article:
b.2.1) State Treasury
shall revise information and send the revised documents to the tax authority
for revision of information about state budget revenues.
b.2.2) The State Treasury
shall send the tax authority requests for scrutiny of amounts recorded as
revenues pending settlement, which is the basis for the tax authority to
supplement information about state budget revenues.
b.3) In case the State
Treasury receives a request for scrutiny from the bank where the State Treasury
opens the account or where the taxpayer makes payment to state budget (in case
money is paid directly to State Treasury via the bank), or the from the
taxpayer (in case money is paid directly at the State Treasury) regarding
errors in information about state budget payment documents which have been
transferred to State Treasury according to Point dd Clause 2 of this Article:
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c) Processing
applications for scrutiny at a commercial bank where the State Treasury opens
the account:
Upon receipt of the
electronic request for scrutiny from the commercial bank or payment service
provider where the taxpayer makes payment to state budget according to Point e
Clause 2 of this Article, the bank where the State Treasury opens the account
shall perform the following tasks:
c.1) In case the
information about state budget revenue documents has not been sent to the State
Treasury, the bank shall revise information in accordance with regulations on
handling of payment errors.
c.2) In case the
information about state budget revenue documents has not been sent to the State
Treasury, the bank shall revise information in accordance with regulations on
handling of payment errors.
d) Handling errors at the
commercial bank or payment service provider where the taxpayer makes payment to
state budget:
Upon discovery of the
error, the commercial bank or payment service provider where the taxpayer makes
payment to state budget shall:
d.1) In case money has
not been transferred and information about the payment has not been sent to the
bank where the State Treasury opens the account or to the State Treasury (in
case money is transferred directly to the State Treasury via bank), the
commercial bank or the payment service provider shall carry out the scrutiny
and fix the errors in accordance with regulations on handling payment errors.
d.2) In case money has
been transferred and information about the payment has been sent to the
commercial bank where the State Treasury opens the account or to the State
Treasury (in case money is transferred directly to the State Treasury via
bank), the commercial bank or the payment service provider shall send the
electronic request for scrutiny to the commercial bank where the State Treasury
opens the account or to the State Treasury (in case money is transferred
directly to the State Treasury via bank).
dd) Handling errors at
tax authorities or competent authorities in the cases mentioned in Point g
Clause 2 of this Clause:
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dd.2) The tax authority
or the competent authority that receives the application shall carry out the
scrutiny and send the result to the requesting authority via the electronic
information exchange system among the authorities.
5. Responsibility for
receiving and processing applications for scrutiny:
a) Tax authorities
receiving applications for scrutiny from taxpayers:
a.1) Supervisory tax
authorities:
a.1.1) Receive and
process applications for scrutiny of documents about payments to state budget
from taxpayers whose supervisory tax authorities are the tax authorities
responsible for management of these payments.
a.1.2) Receive and
process taxpayers' applications for scrutiny of tax declaration dossiers,
documents about payments to state budget, notices, decisions and other
documents of tax authorities and competent authorities which have been received
or issued by tax authorities.
a.2) The state budget
revenue-managing tax authority shall receive and process taxpayers'
applications for scrutiny of tax declaration dossiers, documents about payments
to state budget, notices, decisions and other documents of tax authorities and
competent authorities which have been received or issued by the state budget
revenue-managing tax authority.
a.3) The tax authority of
the receiving province mentioned in Point b Clause 6 Article 3 of this Circular
shall:
Cooperate with
supervisory tax authorities in processing applications for scrutiny of the
amounts mentioned in Point a.1 of this Clause.
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c) The commercial bank
where the State Treasury opens accounts shall receive and process applications
for scrutiny sent by commercial banks or payment service providers where
taxpayers make payment to state budget.
d) Commercial banks or
payment service providers where taxpayers make payments to state budget shall
receive the taxpayers' applications for scrutiny in accordance with their own
regulations.
Article 70.
Confirmation of fulfillment of tax obligations
1. Receipt, processing of
requests for confirmation of fulfillment of tax obligations or confirmation of
tax payment (hereinafter referred to as "confirmation of fulfillment of
tax obligations").
a) The taxpayer shall
send the written request for confirmation of fulfillment of tax obligations
according to Form No. 01/DNXN in Appendix I hereof to the tax authority in
accordance with Point c of this Clause.
In case tax incurred by
the foreign contractor is declared and paid by the Vietnamese party and the
Vietnamese party has fulfilled the foreign contractor's tax obligations: The
foreign contractor or the Vietnamese party shall send the written request for
confirmation of fulfillment of tax obligations to the supervisory tax authority
of the Vietnamese party.
b) Processing of requests
for confirmation of fulfillment of tax obligations at state budget
revenue-managing tax authorities
b.1) Review of data and
information about the taxpayer's fulfillment of their tax obligations.
On the basis of the tax
administration database on the tax administration system, the state budget
revenue-managing tax authority shall review the information about the
taxpayer's fulfillment of tax obligations, including:
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b.1.2) The taxpayer's
administrative tax offences (if any).
b.2) In case the
taxpayer's information matches information on the tax administration system,
the tax authority shall send a notice of confirmation of fulfillment of tax
obligations according to Form No. 01/TB-XNNV in Appendix I hereof to the
taxpayer in accordance with Point b.4 of this Clause.
b.3) In case the
taxpayer's information and information on the tax administration system are
inadequate or inconsistent, the tax authority shall send the taxpayer a request
for explanation and supplementary information according to Form No.
01/TB-BSTT-NNT enclosed with Decree No. 126/2020/ND-CP in accordance
with Point b.4 of this Clause.
The time needed for
providing supplementary information shall be excluded from the time for
processing the request for confirmation of fulfillment of tax obligations.
If the taxpayer's
supplementary information is adequate, the tax authority shall send the
taxpayer a notice of confirmation of fulfillment of tax obligations according
to Form No. 01/TB-XNNV in Appendix I hereof to the taxpayer in accordance with
Point b.4 of this Clause. In case the confirmation cannot be given, the tax
authority shall send a notice according to Form No. 01/TB-XNNV in Appendix I
hereof and provide explanation in accordance with Point b.4 of this Clause.
b.4) Within 10 working
days from the receipt of the taxpayer's request, the tax authority shall issue
a notice according to Form No. 01/TB-XNNV to grant or reject the confirmation,
or issue Form No. 01/TB-BSTT-NNT enclosed with Decree
No. 126/2020/ND-CP requesting the taxpayer to provide explanation or
supplementary information.
c) Responsibility for
receiving and processing written requests for confirmation of fulfillment of
tax obligations:
c.1) Supervisory tax
authorities shall:
c.1.1) Receive and
process requests for confirmation of fulfillment of tax obligations submitted
by their taxpayers.
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c.1.3) In case tax
incurred by the foreign contractor is declared and paid by the Vietnamese
party, the supervisory tax authority of the Vietnamese party shall only give
confirmation to the foreign contractor once the Vietnamese party has fully
deducted and paid the tax to state budget on behalf of the foreign contractor
as per regulations.
c.2) State budget
revenue-managing tax authorities shall:
c.2.1) Receive and
process requests for confirmation of fulfillment of tax obligations regarding
the revenues under their management.
c.2.2) Cooperate with and
take responsibility for the collection of the amounts under their management on
the tax administration system.
c.3) Tax authorities of
receiving provinces prescribed in Point b Clause 6 Article 3 of this Circular
shall:
c.3.1) Receive and
process requests for confirmation of fulfillment of tax obligations regarding
the amounts they receive.
c.3.2) Cooperate with and
take responsibility for the collection of the amounts under their management on
the tax administration system.
2. Confirming tax paid in
Vietnam by foreign residents:
In case a resident of
member state that has entered into a Double Taxation Agreement with Vietnam,
has paid income tax in Vietnam under the Double Taxation Agreement and
Vietnam's law and wishes to have the paid tax confirmed in order to have it
deducted from tax payable in his/her country of residence:
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a.1) The application form
No. 03/HTQT in Appendix I hereof which shall contain information about the
transactions that are relevant to the taxable income and the tax regulated by
the Double Taxation Agreement;
a.2) The original copy
(or certified copy) of the residence certificate issued by the tax authority of
the country of residence (specify the tax period). The copy must be consular
legalized;
a.3) The authorization
letter in case the taxpayer authorizes the legal representative to follow
procedures for application of the Double Taxation Agreement.
Within 07 working days
from the receipt of the application, the Department of Taxation shall issue the
confirmation according to Form No. 04/HTQT or Form No. 05/HTQT in Appendix I
hereof. The former shall be used for confirmation of personal income tax and
corporate income tax; the latter shall be used for tax on income from dividends,
loan interest, royalties or technical service charges.
In case additional
information or documents are needed while processing the application for tax
exemption or reduction, the tax authority shall send a request according to
Form No. 01/TB-BSTT-NNT enclosed with Decree No. 126/2020/ND-CP to
the taxpayer.
Within 10 working days
from the day on which the request is issued by the tax authority, the taxpayer
shall provide explanation or supplementary documents to the tax authority.
b) In case the taxpayer
has submitted the application for confirmation of tax paid in Vietnam but the
tax is cancelled due to tax incentives and is considered paid in order to be
deducted from tax incurred in the country of residence, the application sent to
the Department of Taxation shall contain:
b.1) The application form
No. 03/HTQT in Appendix I hereof which shall contain information about the
transactions that are relevant to the taxable income and the tax regulated by
the Double Taxation Agreement;
b.2) The original copy
(or certified copy) of the residence certificate issued by the tax authority of
the country of residence (specify the tax period). The copy must be consular
legalized;
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Within 07 working days
from the receipt of the application, the Department of Taxation shall issue the
confirmation.
In case additional
information or documents are needed while processing the application for tax
exemption or reduction, the tax authority shall send a request according to
Form No. 01/TB-BSTT-NNT enclosed with Decree No. 126/2020/ND-CP to
the taxpayer.
Within 10 working days
from the day on which the request is issued by the tax authority, the taxpayer
shall provide explanation or supplementary documents to the tax authority.
3. Confirmation of
Vietnamese residents:
a) Procedures for
confirmation of Vietnamese residents under Double Taxation Agreements:
a.1) If the applicant is
a taxpayer, submit the application form No. 06/HTQT in Appendix I hereof (and
the authorization letter if the taxpayer authorizes the legal representative to
follow the procedures) to the Department of Taxation where taxpayer
registration is granted.
a.2) If the applicant is
not a taxpayer:
a.2.1) The application
form specified in Point a.1 Clause 3 of this Article;
a.2.2) [9]
Confirmation of the supervisory authority or the certificate of
registration (for organizations).
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a.2.4) The authorization
letter in case the taxpayer authorizes the legal representative to follow
procedures for application of the Double Taxation Agreement.
b) Within 07 working days
from the receipt of the complete application, the Department of Taxation shall,
pursuant to Article 4 of the Double Taxation Agreement on definition of
"resident", consider issuing the residence certificate according to
Form No. 07/HTQT in Appendix I hereof to the applicant.
In case the Double
Taxation Agreement is applied in the other member state and the tax authority
of the member state requests the Vietnamese resident to provide the certificate
of residence issued by a Vietnamese tax authority using the form of the foreign
tax authority: If the form contains similar information as that on Form No.
07/HTQT in Appendix I hereof or extra information under the management of the
tax authority (nationality, business lines of the applicant), the Department of
Taxation shall give confirmation on this form.
In case additional
information or documents are needed while processing the application for tax
exemption or reduction, the tax authority shall send a request according to
Form No. 01/TB-BSTT-NNT enclosed with Decree No. 126/2020/ND-CP to
the taxpayer.
Within 10 working days
from the day on which the request is issued by the tax authority, the taxpayer
shall provide explanation or supplementary documents to the tax authority.
Chapter VIII
TAX INSPECTION
Article 71. Tax record
inspection at tax authorities
1.
Classification of tax records:
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2.
The tax authority shall propose the tax record inspection at the tax authority
or follow the instructions in Clause 3, Clause 4 of this Article for high-risk
records.
3.
Tax record inspection
In
case the tax authority needs to compare and analyze the tax records on which
information is inaccurate, inadequate or needs clarifying regarding tax
payable, tax eligible for exemption, reduction, refundable tax, tax carried
forward to next periods, the tax authority shall issue the first notice
according to Form No. 01/KTT requesting the taxpayer to provide explanatory or
supplementary information/documents.
Within
10 working days from the day on which the request is issued by the tax
authority, the taxpayer shall provide explanatory or supplementary
information/documents to the tax authority. Explanatory or supplementary
information/documents may be provided in person at the tax authority of in
writing (physical documents or electronic documents).
In
case the taxpayer provides explanatory documents at the tax authority, the tax
authority shall issue Form No. 02/KTT in Appendix I hereof.
4.
Handling inspection results
a)
In case the taxpayer has provided explanatory or supplementary information/documents
(first time or second time) and is able to prove that the declared tax is
correct, the tax records shall be accepted; explanatory and supplementary
documents shall be retained together with the tax records.
b)
In case the taxpayer has provided explanatory or supplementary
information/documents but is not able to prove that the declared tax is correct
or further clarification is necessary, the tax authority shall issue the second
notice according to Form No. 03/KTT requesting the taxpayer to provide further
explanatory or supplementary information/documents or adjust the tax
declaration dossier, for which the taxpayer is parent company. The time limit
for provision of further explanatory and supplementary information or documents
or adjusting the tax declaration dossier is 10 days from the day on which the
notice is issued by the tax authority. The tax authority shall make up to 02
requests for explanatory or supplementary information/documents per inspection
at the tax authority.
c)
If the taxpayer fails to provide explanatory or supplementary information or
documents by the deadline specified in the second notice, or fails to adjust
the tax declaration dossier, or fails to prove that the declared tax is
correct, the tax authority shall impose the tax payable if this is well
founded. Otherwise, the tax authority shall issue a decision on inspection at
the taxpayer's premises.
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Article 72. Inspection
at taxpayers' premises (Tax inspection visit)
1.
In the case of tax inspection visits, inspection frequency and time for sending
the inspection decision are specified in Point a, b, d, dd, e, g Clause 1,
Clause 2 and Clause 3 Article 110 of the Law on Tax Administration.
The
cases of dissolution, shutdown in which tax finalization is not required
mentioned in Point g Clause 1 Article 110 of the Law on Tax Administration:
a)
The taxpayer that undergoes dissolution or shutdown pays corporate income tax
(CIT) as a percentage (%) of revenue from sale of goods and services according
to regulations of law on CIT.
b)
The taxpayer does not earn revenue, does not use invoices over the period from
the date of establishment to the date of dissolution or shutdown.
2.
Development, approval and revision of annual inspection plans and objectives
a)
Annually, General Department of Taxation shall provide instructions on
development of inspection plans and objectives in the entire system of tax
authorities.
b)
Tax authorities shall, according to instructions of General Department of
Taxation, develop their own inspection plans and objectives:
b.1)
Sub-departments of taxation shall develop and send their annual inspection
plans and objectives to their superior Department of Taxation for approval.
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b.3)
General Department of Taxation shall develop and approval its own annual
inspection plans and objectives, and send a report on the approved plans to the
inspectorate of the Ministry of Finance.
c)
Tax authorities shall annually review and revise annual inspection plans and
objectives in the following cases:
c.1)
It is requested by the Minister of Finance or the head of a superior tax
authority;
c.2)
It is requested by the head of the tax authority that is responsible for the
inspection plans and objectives.
c.3)
Elimination of duplications in inspection.
While
revising an inspection plan or topic, the tax authority shall specify the
reasons for revision and submit a report to the authority that approved such
plan or topic.
d)
In addition to preparation of annual inspection plans and objectives, tax
authorities may prepare irregular plans and objectives at the request of heads
of same-level or superior tax authorities. Plans and objectives shall be
develop according to risk management rules, approved and reported to superior
authorities by heads of same-level tax authorities.
3.
Elimination of duplications in inspection
a)
In case an inspection subject of an inferior tax authority is also an inspection
subject of the State Inspectorate, State Audit or superior tax authority, the
inspection plan of the latter shall prevail;
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4.
Publishing of annual inspection plans and objectives.
Annual
inspection plans and objectives (including revisions thereto) shall be
published on the websites of tax authorities or notified to taxpayers and their
supervisory tax authorities (in writing, by phone or by email) within 30
working days from the issuance date of the decision to approve or revise the
inspection plans and objectives.
5.
Procedures for tax inspection visit
a)
Issuance of the tax inspection decision
The
tax authority shall issue the tax inspection decision in the cases specified in
Article 110 of the Law on Tax Administration. A tax inspection visit may only
be carried out after a decision on tax inspection visit is issued.
The
tax authority shall issue the tax inspection decision regarding the contents
and periods with risks, except tax refund inspection. Tax inspection decisions
shall be prepared according to Form No. 04/KTT in Appendix I hereof.
Duration
of the inspection visit shall be determined according to Clause 4 Article 110
of the Law on Tax Administration. In case of extension, the chief of the
inspectorate shall request a competent person to issue an extension decision
according to Form No. 05/KTT in Appendix I hereof.
b)
The inspection visit under the tax inspection decision shall be carried out
within 10 working days from the issuance date of the tax inspection decision,
unless it has to be revoked according to Form No. 06/KTT in Appendix I hereof
or the inspection visit has to be postponed.
At
the beginning of the inspection, the chief of the inspectorate shall announce
the tax inspection decision and issue a record on announcement and explanation
of the tax inspection decision according to Form No. 07/KTT in Appendix I of
this Circular in order to make sure the taxpayer understands and comply with
the tax inspection decision.
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In
case of the inspection cannot continue due to a force majeure event, the chief
of the inspectorate shall submit a report to the person that issued the tax
inspection decision in order to suspend the inspection. The suspension period
shall not be included in the inspection time.
d)
In case the tax inspection decision has to be revised (change of chief or
member of the inspectorate, addition of inspection contents, change of
inspection period or reduction of inspectorate members, inspection contents or
inspection period), the chief of the inspectorate shall request the competent
person to issue a decision on revisions to the tax inspection decision
according to Form No. 09/KTT, 10/KTT, 11/KTT in Appendix I hereof.
dd)
Tax inspection record
dd.1)
At the end of the tax inspection visit, the inspectorate shall draft the
inspection record according to Form No. 12/KTT in Appendix I hereof and
disclose it to the inspectorate and the taxpayer in order for them to comment
and explain. The taxpayer's comment and explanation (if any) shall be attached
to the draft record. The record on disclosure of the draft inspection record
shall be prepared according to Form No. 13/KTT in Appendix I hereof.
The
provision of explanation, completion and signing of the inspection record
between the inspectorate and the taxpayer shall be done within 05 working days
from the end of the inspection. Additional comments of the taxpayer shall be
written in the record or attached to the signed record. Every page of the
inspection record shall bear the signatures and seals of the chief of the
inspectorate and the taxpayer (or the taxpayer's legal representative) if the taxpayer
is an organization and has its own seal (including separate seals and
overlapping seals on the pages of the record).
dd.2)
Any difficulties in terms of policies and mechanisms shall be specified in the
record. When a response is provided, the inspectorate or inspecting unit shall
prepare an appendix to the record according to Form No. 14/KTT in Appendix I
hereof.
dd.3)
In case the taxpayer fails to sign the inspection record by the deadline, the
chief of the inspectorate shall issue a administrative violation record and
request a competent person to issue a decision on penalties for administrative
violations as per regulations and request the taxpayer to sign the inspection
record.
e)
Handling inspection results
e.1)
Within 03 working days from the day on which the inspection record is signed by
the taxpayer, the chief of the inspectorate shall report the result to the
chief of the inspection unit and the person that issued the tax inspection
decision.
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e.2)
In case tax evasion or tax fraud is suspected during tax inspection, the
inspectorate shall report to the head of the tax authority within 05 working
days in order to carry out a more thorough inspection or transfer the case to
an investigation authority as prescribed by law.
Procedures
and time limit for issuing the decision on imposition of penalties for tax
offences or transferring documents to the person with power to impose penalties
or transferring documents to an investigation authority shall comply with the
Law on Actions Against Administrative Violations, the Law on Criminal
Procedures, their elaborating documents and the Government’s Decree
No. 125/2020/ND-CP dated 19/10/2020 in administrative penalties for
tax- and invoice-related offences.
g)
Inspection visits shall be logged electronically.
6.
Supervising the inspectorate
a)
All tax inspectorates carrying out inspection visits shall be supervised by the
persons that issue the tax inspection decisions or by authorized persons.
In
case the inspection visit is supervised by the person that issues the tax
inspection decision, it shall be specified in the tax inspection decision. In
case it is supervised by an authorized person, the person that issues the tax
inspection decision shall also issue a supervision decision.
b)
The supervision decision shall be sent to the inspectorate, the supervisor, the
inspected entity, relevant organizations and individuals and announced together
with the tax inspection decision.
c)
The supervision shall be carried out regularly from the day on which the tax
inspection decision is announced until the end of the inspection visit, and
must be conformable with law, accurate, objective, democratic and timely.
7.
If the database serving completion of the procedures specified in Clause 5 of
this Article is suitable for IT application, an inspection visit is not
required.
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TAX ADMINISTRATION OF
E-COMMERCE, DIGITAL PLATFORM-BASED BUSINESS AND OTHER SERVICES PROVIDED BY
OVERSEAS SUPPLIERS WITHOUT PERMANENT ESTABLISHMENTS IN VIETNAM
Article 73.
Organizations and individuals relevant to tax administration of e-commerce, digital
platform-based business and other services provided by overseas suppliers
without permanent establishments in Vietnam
1.
Overseas suppliers without permanent establishments in Vietnam carrying out
e-commerce, digital platform-based business and provide other services for
organizations and individuals in Vietnam (hereinafter referred to as
"overseas suppliers").
2.
Organizations and individuals in Vietnam buying goods and services from
overseas suppliers.
3.
Tax agencies, organizations that are operating under Vietnam's law and
authorized by overseas suppliers to apply for taxpayer registration, declare
and pay tax in Vietnam.
4.
Commercial banks, payment service providers, organizations and individuals
whose rights and obligations are relevant to e-commerce, digital platform-based
business and other services provided by overseas suppliers without permanent
establishments in Vietnam.
Article 74.
Registering electronic tax transactions
1.
Overseas suppliers shall register electronic tax transactions together with
first-time taxpayer registration via the online portal of General Department of
Taxation, ensuring internet connection and availability of email addresses for
transaction with the supervisory tax authorities.
2.
Each overseas supplier shall register an official email address for receiving
all notifications during electronic transactions with the supervisory tax
authority.
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Article 75. Taxpayer
identification number (TIN)
The
TIN of an overseas supplier that registers, declares and pays tax directly or
by authorization shall comply with Circular No. 105/2020/TT-BTC dated
03/12/2020 of the Ministry of Finance on taxpayer registration.
Article 76. Direct
taxpayer registration by overseas suppliers
1.
Application for first-time taxpayer registration:
The
overseas supplier shall complete and submit Form No. 01/NCCNN in Appendix I
hereof on the online portal of General Department of Taxation.
2.
Application for change of taxpayer registration information
The
overseas supplier shall complete and submit Form No. 01-1/NCCNN in Appendix I
hereof to the supervisory tax authority on the online portal of General
Department of Taxation.
3.
The overseas supplier shall use the verification code provided by the
supervisory tax authority via the online portal of General Department of
Taxation for verification during the process of taxpayer registration.
Article 77. Direct tax
calculation and declaration by overseas suppliers
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a)
Overseas suppliers shall declare and pay tax quarterly.
b)
The electronic tax form shall be prepared according to Form No. 02/NCCNN in
Appendix I hereof.
c)
Overseas supplier shall pay VAT and CIT as a percentage of revenue.
c.1)
The revenue subject to VAT shall be the revenue received by the overseas
supplier.
c.2)
The revenue subject to CIT shall be the revenue received by the overseas
supplier.
d) VAT rates are specified in Point b Clause 2
Article 8 of the Government’s Decree No. 209/2013/ND-CP dated
18/12/2013 elaborating some Article of the Law on Value-added Tax.
dd)
CIT rates are specified in Point b Clause 3 Article 11 of the Government’s
Decree No. 218/2013/ND-CP dated 26/12/2013 elaborating some Article
of the Law on Corporate Income Tax.
2.
In case errors are discovered by the overseas supplier after tax has been
declared and paid, complete and submit Form No. 02/NCCNN in Appendix I hereof
to adjust the amount of tax payable in Vietnam.
3.
Rules for determination of revenue subject to tax in Vietnam:
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a.1)
Information relevant to payments made by the organization or individual in
Vietnam, such as information about the credit card based on Bank Identification
Number (BIN), bank account or similar information used by the buyer to pay the
overseas supplier.
a.2)
Information about residence of the organization or individual in Vietnam
(payment address, delivery address, home address or similar information provided
by the buyer for the overseas supplier).
a.3)
Information about access of the organization or individual in Vietnam such as
country code of the SIM card, IP address, landline location or similar
information about the buyer.
b)
When a transaction is found to be located in Vietnam, the overseas supplier
shall:
b.1)
Use 02 consistent pieces of information, including information about payment
made by the organization or individual in Vietnam and information about
residence or access of the organization or individual in Vietnam.
b.2)
In case information about the payment made by the organization or individual
cannot be collected or contradict the other information, the overseas supplier
may use 02 consistent pieces of information, including information about
residence and information about access of the organization or individual in
Vietnam.
4.
The overseas supplier shall use the verification code provided by the
supervisory tax authority when declaring or making adjustments.
5.
After the overseas supplier has declared or adjusted tax, the supervisory tax
authority shall provide a tax payment identifier for the overseas supplier.
6.
The overseas supplier shall retain the information used for identification of
transactions of buyers in Vietnam according to Clause 3 of this Article in
order to facilitate tax inspection by tax authorities. Retention of information
shall comply with relevant regulations of the Law on Tax Administration.
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Article 78. Direct tax
payment by overseas suppliers
1.
After the overseas supplier receives the tax payment identifier from the
supervisory tax authority, the overseas supplier shall pay tax in a convertible
foreign currency to the receiving account notified on the online portal of
General Department of Taxation and correctly specify the tax payment
identifier.
2.
In case tax is overpaid by the overseas supplier, the overseas supplier may
offset the overpayment against the tax payable in the next tax period.
Article 79.
Authorizing taxpayer registration, tax declaration and tax payment in Vietnam
by overseas suppliers
1. In case the overseas
supplier authorizes a tax agent or tax organization operating under Vietnam's
law (hereinafter referred to as "authorized party"), the authorized
party shall complete tax procedures (taxpayer registration, tax declaration and
tax payment), under the contract with the overseas supplier. On the basis of
the scope of authorization and responsibilities of each party specified in the
authorization contract, the authorized party shall complete corresponding tax
procedures specified in Article 76, Article 77 and Article 78 on behalf of the
overseas supplier.
2. In case the overseas
supplier has directly applied for taxpayer registration, declared and paid tax
in Vietnam but then authorizes a tax agent to declare and pay tax, within 05
working days before the effective date of the authorization contract, the
overseas supplier shall send a notification to the supervisory tax authority
according to Form No. 01-1/NCCNN in Appendix I hereof and enclose it with
relevant documents.
a) The overseas supplier
has the responsibility to provide adequate and accurate documents and
information that are necessary for completion of tax procedures under the
contract between the parties.
b) IN case the overseas
supplier enters into an authorization contract with the tax agent, the legal
representative of the tax agent shall append the seal and signature on in the
part for the taxpayer's legal representative on the documents submitted to the
tax authority. Tax return must contain the full name and practice certificate
number of the tax agent's employee. The transaction documents handled by the
tax agent shall not exceed the scope specified in the concluded authorization
contract.
3. The authorized party
shall promptly and accurately provide documents at the request of the tax
authority to prove the accuracy of the declared and paid tax, the refundable
tax, tax eligible for exemption or reduction claimed (if any).
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Article 80.
Responsibilities of tax authorities in tax administration of e-commerce,
digital platform-based business and other services provided by overseas
suppliers
1.
General Department of Taxation is the supervisory tax authority of overseas
suppliers and has the responsibility to issue TINs to overseas suppliers as per
regulations, receive tax returns and perform tasks relevant to tax declaration
and tax payment by overseas suppliers.
2. Update
the list of overseas suppliers that apply for taxpayer registration and declare
tax directly or by authorization on the online portal of General Department of
Taxation.
3.
Cooperate with relevant agencies in determining, announcing names and websites
of overseas suppliers that have not applied for taxpayer registration, declared
and paid tax on goods and services purchased by buyers in Vietnam.
4.
Tax authorities in Vietnam are entitled to cooperate with the overseas tax
authorities in urging overseas suppliers to declare and pay tax; collect tax
arrears if it is possible to prove overseas suppliers declare and pay tax
honestly; cooperate with competent authorities in taking actions against
overseas suppliers that fail to fulfill their tax obligations in Vietnam.
Article 81.
Responsibilities of relevant organizations and individuals in Vietnam when
buying goods and services from overseas suppliers
1.
In case an organizations that is established and operating under Vietnam's law,
an organization that is registered under Vietnam's law purchases goods or
services from an overseas supplier or distributes goods or services on behalf
of an overseas supplier that does not apply for taxpayer registration, declare
and pay tax in Vietnam in accordance with Article 76, Article 77, Article 78,
Article 79 of this Circular, the buyer of distributor shall declare, deduct and
pay tax on behalf of the overseas supplier in accordance with Circular
No. 103/2014/TT-BTC dated 06/08/2014 of the Ministry of Finance.
2.
In case an individual purchases goods or services form an overseas supplier
that does not apply for taxpayer registration, declare and pay tax in Vietnam
in accordance with Article 76, Article 77, Article 78, Article 79 of this
Circular, the commercial bank or payment service provider shall deduct and pay
tax in accordance with Point a Clause 3 Article 30 of Decree No.
126/2020/ND-CP.
General
Department of Taxation shall provide names and websites of the overseas
suppliers that have not applied for taxpayer registration, declared and paid
tax for the headquarters of banks and payment service providers in order for
their branches to declare, deduct ant pay tax when processing payments for
transactions with these overseas suppliers in accordance with the Government’s
Decree No. 70/2014/ND-CP. The amount of tax declared, deducted and paid on
behalf of overseas suppliers shall be determined according to the revenues
received by the overseas suppliers, VAT rates and CIT rates specified in Point
d and Point dd Clause 1 Article 77 of this Circular. In case the categories of
goods and services of each transaction cannot be determined, the highest VAT
and CIT rates shall apply.
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4.
In case an individual purchases goods or services from an overseas supplier and
pays with a card or a method where tax deduction by the commercial bank or
payment service provider is not possible, the commercial bank or payment
service provider shall monitor the amounts transferred to the overseas supplier
and send reports to General Department of Taxation on the 10th every
month according to Form No. 04/NCCNN in Appendix I hereof.
5.
The declaration, deduction, payment of tax and monitoring of amounts
transferred to the overseas supplier by the commercial bank or payment service
provider according to Clauses 2, 3, 4 Article 81 of this Circular shall be
carried out as soon as the General Department of Taxation sends a notification
to the headquarters of the bank or payment service provider.
Chapter X
AUTHORIZED COLLECTION BUDGET
Article 82. Authorized
collection budget
1. Authorized collection
contents
Tax authorities shall
authorize other organizations and individuals to collect certain taxes and
amounts payable to state budget under their management. To be specific:
a) Agricultural land
levies payable by households and individuals;
b) Non-agricultural land
levies payable by households and individuals;
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d) Licensing fees and
environmental protection fees payable by household businesses and individual
businesses paying presumptive tax;
dd) Other taxes and
amounts payable to state budget with the consent of the Minister of Finance.
2. Authorized collection
budget:
The budget derived from
authorized collection of the amounts specified in Clause 1 of this Article
shall be a percentage of the total receivables specified in the authorized
collection contract.
The tax authority shall
propose an appropriate authorized collection budget in each area, which shall
be decided by the Director of the General Department of Taxation after accepted
by the Ministry of Finance. Expenditures on authorized collection shall be
excluded from expenditures on administrative management and included in the
regular expense estimate of the tax authority as per regulations.
3. Estimation, management,
use, payment, statement of authorized collection budget.
a) Estimation: Authorized
collection budget shall be estimated annually according to the expenses
prescribed by competent authorities, estimation of state budget revenues that
are collected by authorization, realization of the previous year's budget
estimate and the expectation of the current year's budget estimate, included in
the state budget expenditure estimate of General Department of Taxation and
sent to the Ministry of Finance as per regulations.
b) Management and use:
The estimated authorized collection budget shall be part of the
annual budget expenditure estimate of General Department of Taxation. The use of authorized collection budget shall be
appropriate in terms of subjects, purposes, expenditures and authorized
collection contract. Unused budget at the end of the year shall be carried
forward to the succeeding year.
c) Statement: General
Department of Taxation shall record and include authorized collection budget
its annual budget statement in accordance with applicable regulations.
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General Department of
Taxation shall cooperate with Finance Department of the Ministry of National Defense,
Planning and Finance Department of the Ministry of Public Security in
monitoring and supervising defense and security companies declaring, paying,
stating CIT incurred during manufacture and sale of goods and services serving
defense and security, manufacture and sale of other goods and services as per
regulations.
The tax authority shall use information in the National
Population Database to settle administrative procedures for
taxpayers according to regulations when documents on identity and residence of
citizens that are components of the dossiers specified in this Circular are
included in the National Population Database.
The language used in tax
documents shall be Vietnamese. Documents written in foreign languages must be
translated into Vietnamese. Taxpayers shall append their signatures and seals
on the Vietnam translations and take legal responsibility for the translations.
In case a document in foreign language is longer than 20 A4 pages, the taxpayer
shall submit a written explanation and request for permission to translate the
part that is relevant to determination of tax obligations.
Regarding an application
for tax exemption or reduction under a Double Taxation Agreement, depending on
the characteristics of contract and requirements of the tax authority (if any),
the taxpayer must translate the following information: title of the contract,
titles of the articles, contract duration or actual time of presence of experts
in Vietnam of the foreign contractor (if any), responsibilities and commitments
of each party, regulations on confidentiality and ownership of products (if
any), entities with authority to sign the contract, contents that are relevant
to determination of tax obligations and similar contents. Copies of the
contract bearing the taxpayer's confirmation must be enclosed.
Consular legalization of
the documents issued by foreign authorities is only mandatory in the cases
specified in Articles 30, 62 and 70 of this Circular.
Deadlines
for submission of tax declaration dossiers shall comply with Clauses 1, 2, 3,
4, 5 Article 44 of the Law on Tax Administration and Article 10 of Decree No.
126/2020/ND-CP. Deadlines for tax payment shall comply with Clauses 1, 2, 3
Article 55 of the Law on Tax Administration and Article 18 of Decree No.
126/2020/ND-CP. In case the deadline is not a working day, it shall be the
succeeding working day according to the Civil Code.
Chapter
XII
IMPLEMENTATION CLAUSE
1.
This Circular comes into force from January 01, 2022.
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3.
This Circular annuls:
a)
Circular No. 156/2013/TT-BTC dated 06/11/2013 of the Ministry of
Finance elaborating some Articles of the Law on Tax Administration, the Law on
Amendments to the Law on Tax Administration and the Government’s Decree
No. 83/2013/ND-CP dated 22/7/2013;
b)
Circular No. 99/2016/TT-BTC dated 29/6/2016 of the Ministry of Finance
on management of VAT refunds;
c)
Circular No. 31/2017/TT-BTC dated 18/4/2017 on amendments to Circular
No. 99/2016/TT-BTC dated 29/6/2016 of the Minister of Finance on
management of VAT refunds;
d)
Circular No. 208/2015/TT-BTC dated 28/12/2015 of the Ministry of Finance on
operation of commune-level Tax Advisory Councils;
dd)
Circular No. 71/2010/TT-BTC dated 07/5/2010 of the Ministry of
Finance on imposition of tax on motor vehicle and motorbike dealers that write
lower prices on invoices issued to buyers than normal market prices;
e)
Circular No. 06/2017/TT-BTC dated 20/01/2017 of the Ministry of Finance on
amendments to Clause 1 Article 34a of Circular
No. 156/2013/TT-BTC dated 06/11/2013 elaborating some Articles of the
Law on Tax Administration, which is amended by Clause 10 Article 2 of Circular
No. 26/2015/TT-BTC);
g)
Circular No. 79/2017/TT-BTC dated 01/8/2017 of the Ministry of Finance on
amendments to Point b1 Clause 4 Article 48 of Circular
No. 156/2013/TT-BTC dated 06/11/2013 elaborating some Articles of the
Law on Tax Administration.
4.
This Circular annuls the following contents:
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b)
Articles 14, 15, 16, 17, 18, 19, 20, 21 Chapter IV of Circular
No. 151/2014/TT-BTC dated 10/10/2014 of the Ministry of Finance
elaborating the Government’s Decree No. 91/2014/ND-CP dated October
01, 2014 on amendments to some tax-related Decrees;
c)
Article 2 of Circular No. 26/2015/TT-BTC dated 27/02/2015 of the
Ministry of Finance elaborating regulations on VAT and tax administration of
the Government’s Decree No. 12/2015/ND-CP.
d)
Article 17, Clause 3 Article 18 of Circular No. 84/2016/TT-BTC dated
17/6/2016 of the Ministry of Finance on procedures for collection of domestic
receivables and taxes;
dd)
Article 3 of Circular No. 130/2016/TT-BTC dated 12/8/2016 of the
Ministry of Finance elaborating the Government’s Decree
No. 100/2016/ND-CP dated July 01, 2016 elaborating the Law on
Amendments to some Articles of the Law on Value-added Tax, the Law on Excise
Tax and the Law on Tax Administration, and amendments to some Articles of
tax-related Circulars;
e)
Articles 3, 4, 12, 20, 23 of Circular No. 36/2016/TT-BTC dated
26/02/2016 of the Ministry of Finance providing guidance on implementation of
regulations on tax payable by organizations and individuals conducting survey,
exploration and extraction of oil and gas according to regulation of Petroleum
Law;
g)
Articles 4, 25, 26 of Circular No. 176/2014/TT-BTC dated 17/11/2014 of the
Ministry of Finance providing guidance on tax on survey, exploration,
development and extraction of petroleum by Vietsovpetro JV in block 09.1
according to Agreement 2010 and Protocol 2013;
h)
Article 3, Article 4, Point b Clause 1 Article 7, Points c, d, dd Clause 2
Article 7 of Circular No. 22/2010/TT-BTC dated 12/02/2010 of the
Ministry of Finance providing guidance on implementation of the Government’s
Decree No. 100/2009/ND-CP dated 03/11/2009 on surcharges on
distributable surplus of oil in case of increases in crude oil price;
i)
Clauses 2, 3, 4 Section II Part B and Clauses 2, 3, 4 Section IV Part B of
Circular No. 56/2008/TT-BTC dated 23/6/2008 of the Ministry of Finance
providing guidance on declaration, payment and statement of amounts receivable
by the State specified in Article 18 of the Financial Management Regulation of
the Parent Company - Vietnam National Oil and Gas Group enclosed with the
Government’s Decree No. 142/2007/ND-CP dated 5/9/2007.
k)
Point a, Point b Clause 1 Article 21 of Circular
No. 72/2014/TT-BTC dated 30/5/2014 of the Ministry of Finance on
refund of VAT on goods carried by foreigners and Vietnamese nationals residing
overseas upon exit, which is amended by Clause 15 Article 1 of Circular No.
92/2014/TT-BTC dated 31/12/2019 of the Ministry of Finance);
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m)
Point b Clause 2 Section II of Joint Circular No. 85/2005/TTLT/BTC-BCA dated
26/09/2005 of the Ministry of Finance and the Ministry of Public Security
providing guidance on implementation of policies on tax and the state budget
revenues regarding production and sale of goods and services by units
affiliated to the Ministry of Public Security;
n)
Articles 5, 6, 24; Clause 1, Points a, b, c, d, dd, e.3, e.4, e.5, e.6, e.7
Clause 2, Clause 7, Clause 8 Article 26 of Circular
No. 111/2013/TT-BTC dated 15/8/2013 of the Ministry of Finance
providing guidance on implementation of the Law on Personal Income Tax, the Law
on Amendments to the Law on Personal Income Tax and the Government’s Decree
No. 65/2013/ND-CP elaborating some Article of the Law on Personal
Income Tax and the Law on Amendments to the Law on Personal Income Tax.
o)
Clause 1, Clause 2, Points a.1, a.2, a.3, a.4, b, c, d, dd Clause 3, Clause 4,
Points b, c, d, dd Clause 6 Article 21; Article 22; Article 23; Article 24;
Appendix 02 and set forms enclosed with Circular
No. 92/2015/TT-BTC dated 15/6/2015 of the Ministry of Finance
providing guidance on VAT and personal income tax payable by resident
individuals doing business; providing guidance on implementation of regulations
on personal income tax in the Law No. 71/2014/QH13 on Amendments to tax Laws
and the Government’s Decree No. 12/2015/ND-CP dated 12/02/2015
elaborating the Law on Amendments to tax Laws and tax Decrees.
5.
The taxpayer registration, tax declaration and payment by overseas suppliers
prescribed in Articles 76, 77, 78, 79 of this Circular shall be carried out
from the day on which General Department of Taxation announces the initiation
of the system for taxpayer registration, tax declaration and payment by
overseas suppliers on the online portal.
6.
In case a legislative document referred to in this Circular is amended or
replaced, the newer document shall apply.
Article
88. Transition clauses
1.
Decisions on tax deferral, decisions on tax payment in instalments,
notifications of cancelled late payment interest that are issued before the
effective date of this Circular shall remain effective until the expiration
dates written thereon.
2.
Overpaid amounts of taxpayers prescribed in Article 26 of this Circular
(including those that are paid before the effective date of this Circular shall
not be refunded by tax authorities.
3.
Individuals shall declare personal income tax on real estate transfer by the
deadline specified in Clause 11 Article 2 of the Government’s Decree
No. 12/2015/ND-CP dated 12/01/2015 and Clause 5 Article 21 of
Circular No. 92/2015/TT-BTC dated 15/6/2015 of the Ministry of
Finance.
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5.
In case a taxpayer that provides telecommunications services and has a branch
that is located in a province other than that where the headquarters is located
and also provides post-paid telecommunications services according to Clause 4
Article 20 of Circular No. 219/2013/TT-BTC dated 31/12/2013 of the
Ministry of Finance, the taxpayer shall submit the tax declaration form No.
01/GTGT, the VAT distribution sheet according to Form No. 01-6/GTGT in Appendix
II hereof to the supervisory tax authority.
Article
89. Responsibility for implementation
1.
Tax authorities at all levels shall provide guidance on implementation of this
Circular for organizations, individuals and taxpayers.
2.
Organizations, individuals and taxpayers that are regulated by this Circular
shall fully follow the guidance in this Circular.
Difficulties
that arise during the implementation of this Circular should be reported to the
Ministry of Finance for timely settlement./.
CERTIFIED BY
PP. THE MINISTER
THE DEPUTY MINISTER
Cao Anh Tuan
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[1] This document
combines the 03 following Circulars:
- The Circular No. 80/2021/TT-BTC dated September 29, 2021 of
the Ministry of Finance on elaboration of some Articles of the Law on Tax
Administration and the Government’s Decree No. 126/2020/ND-CP dated
October 19, 2020 on elaboration of some Articles of the Law on Tax
Administration, which has been effective since January 01, 2022;
- The Circular No.
13/2023/TT-BTC dated February 28, 2023 of the Ministry of Finance providing
guidelines for implementation of Government’s Decree
No. 49/2022/ND-CP dated July 29, 2022 on amendments to Government's
Decree No. 209/2013/ND-CP dated December 18, 2013 on elaboration and
guidelines for implementation of certain Articles of the Law on Value-Added Tax
amended by Decree No. 12/2015/ND-CP , Decree
No. 100/2016/ND-CP and Decree No. 146/2017/ND-CP and
amendments to Circular No. 80/2021/TT-BTC dated September 29, 2021 of
the Ministry of Finance, which has been effective since April 14, 2023
(hereinafter referred to as the “Circular No. 13/2023/TT-BTC”).
- The Circular No. 43/2023/TT-BTC dated June 27, 2023 of the
Ministry of Finance on amendments to some Articles of Circulars containing
regulations related to submission, presentation and declaration of information
about registering household registration books, temporary residence books or
documents in which residence certification by local authority is required when
implementing policies or administrative procedures under state management of
the Ministry of Finance, which has been effective since June 27, 2023
(hereinafter referred to as the “Circular No. 43/2023/TT-BTC”).
- This combined document
does not supersede the 03 abovementioned Circulars.
[2] Prelude to the
Circular No. 13/2023/TT-BTC:
“The Law on
Value-Added Tax dated June 03, 2008 and Law on amendments to the Law on
Value-Added Tax dated June 19, 2013;
The Law on amendments
to some Articles of Laws on Taxation dated November 26, 2014 and Law on
amendments to some Articles of Law on Value-Added Tax, Law on Special Excise
Duties and Law on Tax administration dated April 06, 2016;
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The Government’s
Decree No. 209/2013/ND-CP dated December 18, 2013 on elaboration and
guidelines for implementation of some Articles of the Law on Value-Added Tax;
The Government’s
Decree No. 12/2015/ND-CP dated February 12, 2015 on elaboration of
implementation of Law on amendments to some Articles of Laws and Decrees on
Taxation;
The Government’s
Decree No. 100/2016/ND-CP dated July 01, 2016 on elaboration and
guidelines for implementation of some Articles of Law on amendments to some
Articles of Law on Value-Added Tax, Law on Special Excise Duties and Law on Tax
Administration;
The Government’s
Decree No. 146/2017/ND-CP dated December 15, 2017 on amendments to
some Articles of Decree No. 100/2016/ND-CP dated July 01, 2016 and
Government’s Decree No. 12/2015/ND-CP dated February 12, 2015;
The Government’s
Decree No. 49/2022/ND-CP dated July 29, 2022 on amendments to some
Articles of Government’s Decree No. 209/2013/ND-CP dated December 18,
2013 on elaboration and guidelines for implementation of some Articles of Law
on Value-Added Tax amended by Decree No. 12/2015/ND-CP , Decree
No. 100/2016/ND-CP , and Decree No. 146/2017/ND-CP ;
The
Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 on
elaboration of some Articles of the Law on Tax Administration;
The Government’s
Decree No. 87/2017/ND-CP dated July 26, 2017 defining functions, tasks, powers
and organizational structure of the Ministry of Finance;
At the request of the
Director of the General Department of Taxation,
The Minister of
Finance hereby promulgates a Circular on guidelines for implementation of
Government’s Decree No. 49/2022/ND-CP dated July 29, 2022 on
amendments to Government's Decree No. 209/2013/ND-CP dated December
18, 2013 on elaboration and guidelines for implementation of certain Articles
of the Law on Value-Added Tax amended by Decree No. 12/2015/ND-CP ,
Decree No. 100/2016/ND-CP , and Decree
No. 146/2017/ND-CP and amendments to Circular No. 80/2021/TT-BTC dated
September 29, 2021 of the Ministry of Finance:”
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“The Law on Independent Audit dated March 29, 2011;;
The
Law on Prices dated June 20, 2012;
The
Law on Accounting dated November 20, 2015;
The
Law on Charges and Fees dated November 25, 2015;
The
Law on Tax Administration dated June 13, 2019;
The
Law on Securities dated November 26, 2019;
The
Law on Residence dated November 13, 2020;
The
Government’s Decree No. 104/2022/ND-CP
dated December 21, 2022 on amendments to Decrees on submission and presentation
of household registration books and
temporary residence registeration books upon carrying out administrative
procedures or providing public services;
The Government’s Decree No. 14/2023/ND-CP
dated April 20, 2023 defining functions, tasks, powers and organizational
structure of the Ministry of Finance;
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The
Minister of Finance hereby promulgates a Circular on amendments to some
Articles of Circulars containing regulations related to submission,
presentation and declaration of information about registering household
registration books, temporary residence books or documents in which residence
certification by local authority is required when implementing policies or
administrative procedures under state management of the Ministry of Finance”.
[3] This point is
amended by Article 2 of the Circular No. 13/2023/TT-BTC, which has been
effective since April 14, 2023.
[4] This clause is
amended by clause 1 Article 7 of the Circular No. 43/2023/TT-BTC, which has
been effective since June 27, 2023.
[5] This point is
amended by clause 2 Article 7 of the Circular No. 43/2023/TT-BTC, which has
been effective since June 27, 2023.
[6] This point is
amended by clause 2 Article 7 of the Circular No. 43/2023/TT-BTC, which has
been effective since June 27, 2023.
[7] This point is
amended by clause 3 Article 7 of the Circular No. 43/2023/TT-BTC, which has
been effective since June 27, 2023.
[8] This clause is
amended by clause 4 Article 7 of the Circular No. 43/2023/TT-BTC, which has
been effective since June 27, 2023.
[9] This sub-point is
amended by clause 5 Article 7 of the Circular No. 43/2023/TT-BTC, which has
been effective since June 27, 2023.
[10] This Article is
amended by clause 6 Article 7 of the Circular No. 43/2023/TT-BTC, which has
been effective since June 27, 2023.
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“Article 3. Effect
1. This Circular comes into force from April 14, 2023.
2. Regulations on the value-added tax
refund for investment projects of business establishments having conditional
business lines specified in Clause 3 Article 1 of this Circular shall be
applicable from the effective date of Government's Decree
No. 100/2016/ND-CP dated July 01, 2016 according to regulations in
Clause 2 Article 2 of Government’s Decree No. 49/2022/ND-CP dated
July 29, 2022.
Adjustments
to value-added tax, late payment interest, and fines for administrative
violations of tax (if any) according to regulations in Clause 2 Article 2 of
Government’s Decree No. 49/2022/ND-CP dated July 29, 2022:
a) If
a tax agency has issued decision to reclaim VAT refunds, impose late payment
interest and fines for administrative tax offences, such tax agency shall issue
a decision on adjustment according to Form No. 38 attached to Government’s
Decree No. 118/2021/ND-CP dated December 23, 2021. If the business establishment has additionally
declared the reclaimed VAT refund, such business establishment and tax agency
shall adjust the reclaimed VAT refund and late payment interest according to
Form No. 02/KTT attached to Circular No. 80/2021/TT-BTC dated September, 29
2021 of the Ministry of Finance.
b)
The reclaimed VAT refund whether the business establishment has offset the
reclaimed VAT refund against VAT payable on business operation activities, late
payment interest and fines for administrative violations of tax (if any) paid
for state budget before the effective date of this Circular shall be adjusted
according to regulations in Article 25 and Section 2, Chapter V of Circular
No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of
Finance. If over-reclaimed VAT refund is returned, it shall be taken from the
VAT refund budget.
Difficulties that arise during the implementation of this Circular
should be reported to the Ministry of Finance for timely settlement./.”
-
Article 9 of the Circular No. 43/2013/TT-BTC, which has been effective since
June 27, 2023, stipulates that:
“Article
9. Effect
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2.
Chief of the Office of the Ministry of Finance, Director General of Department
of Legal Affairs, Director of Department of Price Management, Director General
of Department of Accounting and Auditing Regulations, Director General of
Taxation, Chairperson of State Securities Commission, heads of relevant units
under the Ministry of Finance, and organizations and individuals concerned are
responsible for the implementation of this Circular./.”